EA$9.$ LO $5\mathrm{.}2$ Identify whether each of the following accounts would be listed in the company's Post$-$Closing Trial Balance.

A$.$ Accounts Payable

B$.$ Advertising Expense

C$.$ Dividends

D$.$ Fees Earned Revenue

E$.$ Prepaid Advertising

F$.$ Supplies

G$.$ Supplies Expense

H$.$ Unearned Fee Revenue