Identifying Permanent Accounts

Which of the following accounts will usually appear in the post-closing trial balance?

Line Item Description	Classification
a. Accounts Payable	AppearsDoes, Not AppearAppears
b. Accumulated Depreciation	AppearsDoes, Not AppearAppears
c. Cash	AppearsDoes, Not Appear
d. Common Stock	AppearsDoes, Not AppearAppears
e. Dividends	AppearsDoes, Not Appear
f. Depreciation Expense	AppearsDoes Not Appear
g. Fees Earned	AppearsDoes, Not Appear
h. Office Equipment	AppearsDoes, Not Appear
i. Salaries Expense	AppearsDoes, Not Appear
j. Salaries Payable	AppearsDoes, Not Appear
k. Supplies	AppearsDoes, Not Appear