7. Which of the following would never appear on a company's statement of comprehensive income? A. Cash dividends B. Wages expense C. Interest expense D. Sales revenue. 8. Which of the following accounts would be closed at year-end? A. Capital Stock B. Prepaid Rent C. Dividends D. Accounts Payable. 9. Which of the following statements is true of a post-closing trial balance? A. Its debit total must be equal its credit total B. Its Retained earnings' ending balance reflects pre-dividend figure C. It lists all real and nominal accounts balances D. Dividends