Identify which of the following accounts would be included in a post-closing trial balance. (You may select more than one answer. Single click the box with the question mark to produce a check mark for a correct answer and double click the box with the question mark to empty the box for a wrong answer.)

Rent Payable

Postage Expense

Warehouse Store Equipment

Haircutting Revenue

Accounts Payable

Rent Payable, Warehouse store Equipment, Accounts Payable

Explanation:

In a post-closing trial balance only assets, liabilities and equity related accounts are included. Accounts of revenue nature are excluded.

A Post closing trial balance is prepared once closing entries have been passed.

In the given question, Rent payable, Accounts Payable are liabilities whereas Equipment is an asset. Postage expenses and Haircutting Revenue represent expenditure and income of revenue nature. Hence these are to be excluded.

Hence only Rent Payable, Warehouse store Equipment and Accounts payable would be included in a post closing trial balance.