A trial balance prepared after the closing entries have been posted would exclude which of the following accounts? Select one: a. Accounts Receivable b. Retained Earnings c. Inventory d. Depreciation Expense e. Unearned Revenue U Which accounts would be increased with debits? Select one: of a. Bad Debt Expense, but not Purchase Discount b. Purchase Discount, but not Bad Debt Expense c. Neither Purchase Discount nor Bad Debt Expense d. Both Purchase Discount and Bad Debt Expense