a) Identify whether each of the following accounts appear in debit column or in the credit column of an After-Closing Trail Balance Write Debit for debit column accounts, Credit for credit column accounts and Not Included Account if the account does not appear in an After-Closing Trail Balance 1. Unearned service revenue 6. Income summary of a non-profitable company) 2. Unexpired Insurance 7. Depreciation Expense: Office Equipment 3. Land 8. Dividends 4. Accumulated depreciation: Land 9. Retained Earnings 5. Capital stock 10. Dividends payable