18) Which of the following accounts will be included in a post-closing trial balance? A) Dividends B) Salaries Expense C) Owner, Capital D) Supplies Expense 19) The terms of an invoice are 3/10, n/25. This means that a A) discount of 10 percent is allowed if the invoice is paid within three days B) discount of 3 percent is allowed if the invoice is paid within 10 days C) discount of 25 percent is allowed if the invoice is paid within 10 days D) discount of 3 percent is allowed if the invoice is paid after 25 days 20 A company sold merchandise with a cost of $238 for $440 on account. The seller uses the perpetual inventory system. The entry to record the cost of merchandise sold would include_ A) a debit to Sales Revenue and a credit to Cash for $440 B) a debit to Cash and a credit to Sales Revenue for $440 C a debit to Cost of Goods Sold and a credit to Merchandise Inventory for $238 D) a debit to Merchandise Inventory for $238 and a credit to Cost of Goods Sold for $238