=+EX 4-17 Closing entries with net loss obj. 3 EX 4-14 Identifying accounts to be closed obj. 3 182 Chapter 4 Completing the Accounting Cycle Which of the following accounts will usually appear in the post-closing trial balance?

a. Accounts Payable g. Fees Earned

b. Accumulated Depreciation h. Office Equipment

c. Bo Erath, Capital i. Salaries Expense

d. Bo Erath, Drawing j. Salaries Payable

e. Cash k. Supplies

f. Depreciation Expense