Compare and contrast the purposes of adjusting entries and closing entries. 2. a) Which of the following accounts would be included on a post-closing trial balance. b) Which of the following accounts are considered temporary accounts. i. Accumulated Depreciation ii. Depreciation Expense iii. Owners Capital iv. Drawings v. Sales Revenue vi. Supplies (asset) vii. Supplies Expense viii. Accounts payable ix. Rent Expense