The March 31, 2017, adjusted trial balance for Amusement Park Repair is shown below with accounts in alphabetical order.

Required
Preparation Component:
a. Place an Xi 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.

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Debit Credit $ 31,000 Accounts payable.. Accounts receivable.. . Accumulated depreciation, equipment.. Accumulated depreciation, truck. Cash .. . Depreciation expense Equipment.. $ 48,000 9,000 21,000 14,400 3,800 19,000 21,000 Franchise.... Gas and oil expense.... 7,500 Interest expense . 450 Interest payable.. . Land not currently used in business operations. Long-term notes payableª ..... Notes payable, due February 1, 2018 Notes receivable?, Intangible asset... Prepaid rent.. Rent expense.. Repair revenue.... Repair supplies.. Repair supplies expense. 750 148,000 . 35,000 7,000 6,000 7,000 14,000 51,000 266,000 13,100 ..... 29,000 26,000 Truck... Unearned repair revenue.... Vic Sopik, capital ... Vic Sopik, withdrawals 12,600 74,900 49,000 $457,250 $457,250 Totals.