Question

For each account listed, identify whether the account would be included on a post-closing trial balance. Signify either Yes (Y) or No (N). a. Office Supplies b. Interest Expense c. Retained Earnings d. Dividends e. Service Revenue f. Accumulated Depreciation—Furniture g. Rent Expense h. Unearned Revenue i. Accounts Payable

Short answer

Account	Significance
a	Y
b	N
c	Y
d	N
e	N
f	Y
g	N
h	Y
i	Y

Step-by-step solution

Explanation on Accounts to be Reported in Closing Trial Balance

Office supplies, retained earnings, accumulated depreciation- furniture, unearned revenue, and accounts payable are the permanent accounts that are not closed at the end of the year. Hence, they are reported in the post-closing trial balance.

Explanation on Accounts Not to be Reported in Closing Trial Balance

Interest expense, dividends, service revenue, and rent expense are temporary accounts closed at the end of the year, hence not reported in the post-closing trial balance.