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11. Which of the following accounts will not appear in the post-closing trial balance? (1 Point) Prepaid insurance Interest payable Drawing Uneamed commission 13. Which of the following may not be treated as an expense on the part of the company? (1 Point) O HDMF O Philhealth O Withholding tax SSS 14. Which of the following statement is false? * (1 Point) Total production cost is the sum of prime cost and factory overhead. Factory overhead is the sum of indirect materials indirect labor, and other indirect production costs. Total production cost is the sum of prime cost and conversion cost. Prime cost is the sum of direct materials and direct labor and other direct production costs. 16. The following are the elements of product cost except:* (1 Point) O factory overhead O indirect labor direct labor direct materials 20. A customer issued a note for an overdue account. Which of the following procedures is correct? (1 Point) The amount will be posted to the debit side of the customer's card. This will be posted to the accounts receivable general ledger on the debit side. The amount will be posted to the credit side of the customer's card. The note is credited in the general journal by a debit to accounts receivable