Which of the following accounts will usually appear in the post-closing trial balance? a. Accounts Receivable b. Cash c. Depreciation Expense d. Fees Earned e. Doug Woods, Capital f. Doug Woods, Drawing g. Equipment h. Land i. Salaries Payable j. Unearned Rent k. Wages Expense

While preparing the post closing trial balance, we record the permanent account while the temporary accounts are not records. So, the permanents accounts that are recorded are given below:

a. Accounts Receivable

b. Cash

c. Doug Woods, Capital

d. Equipment

e. Land

f. Salaries Payable

g. Unearned Rent

All other account balances reflects that they are temporary accounts. Hence, ignored it