The following selected accounts appear in the adjusted trial balance for Maple Leaf Foods Inc. Identify which accounts would be included in Maple Leaf Foods’ post-closing trial balance.

a. Accounts payable and other accruals

b. Accounts receivable

c. Accumulated depreciation

d. Buildings

e. Common shares

f. Dividends declared

g. Income taxes payable

h. Interest expense

i. Interest income

j. Prepaid expenses

k. Retained earnings

l. Sales

m. Selling, general, and administrative expenses