1. Of the following accounts, which might appear in the adjusted trial balance, but not in the postclosing trial balance?

A.Income Summary

B.Owner's Capital

C.Accounts Payable

D.Salary Expense

2. Which of the following accounts will be closed directly to Capital at the end of the fiscal year?

A.Accumulated Depreciation

B.Withdrawals

C.Salaries Expense

D.Fees Revenue

3. To record accrued salaries, you would:

A.debit Salaries Payable and credit Salaries Expense.

B.debit Salaries Expense and credit Salaries Payable.

C.debit Cash and credit Salaries Payable.

D.debit Salaries Expense and credit Cash.

4. Which of the following accounts would appear on the postclosing trial balance?

A.Withdrawals

B.Accounts Receivable

C.Fees Earned

D.Rent Expense