QS $3-19($Algo$)$ Identifying post$-$closing accounts LO P$6$

Identify which of the following accounts would be included in a post$-$closing trial balance.

$\backslash$table$[[,$Included in post$-$closing trial balance?$],[$a$.$ Goodwill,$],[$b$.$ Advertising Expense,$],[$c$.$ Note Receivable,$],[$d$.$ Prepaid Rent,$],[$e$.$ Salaries Expense,$],[$f$.$ Prepaid Insurance,$]]$