The March 31, 2014, adjusted trial balance for sopik Refrigeration Repairs is shown below with accounts in alphabetical order.

1 $5,000 of the long-term note payable is due during the year ended March 31, 2015.
2 $2,000 of the notes receivable will be collected by March 31, 2015.
Required
Preparation Component:
a. Place an 'X' in the space provided beside each account balance that would not appear on the post-closing trial balance.
b. Calculate the post-closing balance in the owner's capital.
Analysis Component:
Explain why the account balances identified in part (a) would not appear on the post closing trial balance.