The March 31, 2020, adjusted trial balance for Amusement Park Repair is shown below with accounts in alphabetical order.

	Debit				Credit
Accounts payable				$	31,000
Accounts receivable	$	48,000
Accumulated depreciation, equipment					9,000
Accumulated depreciation, truck					21,000
Cash		14,400
Depreciation expense		3,800
Equipment		19,000
Franchise		21,000
Gas and oil expense		7,500
Interest expense		450
Interest payable					750
Land not currently used in business operations		148,000
Long-term notes payable1					35,000
Notes payable, due February 1, 2021					7,000
Notes receivable2		6,000
Intangible asset		7,000
Prepaid rent		14,000
Rent expense		51,000
Repair revenue					266,000
Repair supplies		13,100
Repair supplies expense		29,000
Truck		26,000
Unearned repair revenue					12,600
Vic Sopik, capital					74,900
Vic Sopik, withdrawals		49,000
Totals	$	457,250		$	457,250

¹ $5,000 of the long-term note payable is due during the year ended March 31, 2021. ² $2,000 of the notes receivable will be collected by March 31, 2021. Required: a. Select account titles, for which the account balance would not appear on the post-closing trial balance. (You may select more than one answer. Single click the box with the question mark to produce a check mark for a correct answer and double click the box with the question mark to empty the box for a wrong answer.)

• Accounts payableunanswered
• Accounts receivableunanswered
• Accumulated depreciation, equipmentunanswered
• Accumulated depreciation, truckunanswered
• Cashunanswered
• Depreciation expenseunanswered
• Equipmentunanswered
• Franchiseunanswered
• Gas and oil expenseunanswered
• Interest expenseunanswered
• Interest payableunanswered
• Land not currently used in business operationsunanswered
• Long-term notes payablechecked
• Notes payableunanswered
• Notes receivableunchecked
• Patentunanswered
• Prepaid rentunanswered
• Rent expenseunanswered
• Repair revenueunanswered
• Repair suppliesunanswered
• Repair supplies expenseunanswered
• Vic Sopik, capitalunanswered
• Vic Sopik, withdrawalsunanswered
• Truckunanswered
• Unearned repair revenueunanswered

b. Calculate the post-closing balance in the owners capital.