Which of the following accounts may appear on a post-closing trial balance? A. Cash, Salaries Payable, and Retained Earnings B. Cash, Salaries Payable, and Service Revenue C. Cash, Service Revenue, and Salaries Expense D. Cash, Salaries Payable, and Salaries Expense

A. Cash, Salaries Payable, and Retained Earnings.

Explanation:

Trial balance: It is prepared by company at the end of accounting year to compile all the ledger entries in debit and credit column to check accuracy of the entries.

Post trial balance: It is created to ensure sum of debit and credit entries will be equal to zero.

All the real account appear on post closing trial balance and the nominal accounts or any other account are cleared by the closing entries of trial balance.

Real accounts are:

Cash. Account receivable. Fixed assets. Retained earning. Account Payable.