For each account, identify whether it is included in a post$-$closing trial balance.

$\backslash$table$[[,$Included in post$-$closing trial balance?$],[$a$.$ Unearned Subscription Revenue,$],[$b$.$ Legal Expense,$],[$c$.$ Taxes Expense,$],[$d$.$ Goodwill,$],[$e$.$ Services Revenue,$],[$f$.$ Supplies Expense,$]]$