eBook Calculator Identifying Permanent Accounts Which of the following accounts will usually appear in the post-closing trial balance? Appears Appears Appears X Appears X Appears V Appears X Does Not Appear X Does Not Appear X Does Not Appear X Does Not Appear X Does Not Appear v a. Accounts Receivable b. Cash c. Depreciation Expense d. Fees Earned e. Doug Woods, Capital f. Doug Woods, Drawing 9. Equipment h. Land i. Salaries Payable i. Unearned Rent k. Wage Expense Chack My Wore Recal that the purpose of a post-closing trial balance is to venity that the ledger is in balance at the beginning of the ne accounts have been accurately closed out. Only permanent balance sheot accounts wll remain and should agree with end of period balanoa sheet. Chock My Work 3 more Check My Worg uses remaning Al work saved