The March 31, 2020, adjusted trial balance for Amusement Park Repair is shown below with accounts in alphabetical order. Debit Accounts payable Accounts receivable Credit $ 30,800 $ 47,800 Accumulated depreciation, equipment Accumulated depreciation, truck 8,800 20,800 Cash Equipment 14,200 Depreciation expense 3,600 18,800 Franchise 20,800 Gas and oil expense 7,300 Interest expense 430 Interest payable 730 Land not currently used in business operations 146,000 Long-term notes payable 34,600 Notes payable, due February 1, 2021 6,800 Notes receivable 5,600 Intangible asset Prepaid rent Rent expense Repair revenue Repair supplies Repair supplies expense Truck Unearned repair revenue Vic Sopik, capital 6,800 13,800 50,800 264,000 12,900 28,800 25,800 12,400 73.300 < Prev 8 of 10 Next > Repair supplies expense Truck Unearned repair revenue Vic Sopik, capital Vic Sopik, withdrawals Totals 28,800 25,800 12,400 73,300 48,800 Check my work $452,230 $452,230 1 $4,800 of the long-term note payable is due during the year ended March 31, 2021. $1,800 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 payable Accounts receivable Accumulated depreciation, equipment Accumulated depreciation, truck Long-term notes payable Notes payable Notes receivable Patent ? Accumulated depreciation, equipment ? Notes receivable ? Accumulated depreciation, truck ? Patent ? Cash ? Prepaid rent ? Depreciation expense ? Rent expense ? Equipment Franchise Repair revenue Repair supplies ? Gas and oil expense Repair supplies expense ? Interest expense ? Vic Sopik, capital ? Interest payable ? Vic Sopik, withdrawals ? Land not currently used in business ? Truck operations ? ? ? Gas and oil expense 2. ? Repair supplies expense Interest expense ? Vic Sopik, capital Interest payable ? Vic Sopik, withdrawals Land not currently used in business operations ? Truck ? Unearned repair revenue b. Calculate the post-closing balance in the owner's capital. Post-closing balance Heip Save & C