All of the following accounts will appear on the post-closing trial balance except 

A. accounts payable. 

B. accounts receivable. 

C. depreciation expense. 

D. None of these choices

The journal entry required to close the Drawing account would be

A. debit to Income Summary and a credit to Drawing.

B. a debit to Capital and a credit to Drawing.

C.a debit to Capital and a credit to Cash.

D. None of these choices

During the accounting period, cash was debited for $4,000, $3,000, and $1,000. Cash was also credited for $3,000, $500, and $100. The beginning balance of Cash was a $10,000 debit. What would be the ending balance for Cash in the general ledger?

A. $21,600, debit

B. $14,400, debit

C. $21,600, credit

D. $14,400, credit

Supplies had a beginning balance of $4,000. A physical count at the end of the accounting period revealed $2,500 supplies on hand. What adjustment amount will appear for Supplies in the Adjustments section of the work sheet?

A.$1,500

B.$6,500

C.$2,500

D.None of these choices