The March 31, 2023, adjusted trial balance for Amusement Park Repair is shown below with accounts in alphabetical order. Debit Credit Accounts payable $ 30,200 Accounts receivable $ 47,200 Accumulated depreciation, equipment 8,200 Accumulated depreciation, truck 20,200 Cash 13,600 Depreciation expense 3,000 Equipment 18,200 Franchise 20,200 Gas and oil expense 6,700 Interest expense 370 Interest payable 670 Land not currently used in business operations 140,000 Long-term notes payable1 33,400 Notes payable, due February 1, 2024 6,200 Notes receivable2 4,400 Intangible asset 6,200 Prepaid rent 13,200 Rent expense 50,200 Repair revenue 258,000 Repair supplies 12,300 Repair supplies expense 28,200 Truck 25,200 Unearned repair revenue 11,800 Vic Sopik, capital 68,500 Vic Sopik, withdrawals 48,200 Totals $ 437,170 $ 437,170 1 $4,200 of the long-term note payable is due during the year ended March 31, 2024. 2 $1,200 of the notes receivable will be collected by March 31, 2024. 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.) check all that apply Accounts payable unanswered Accounts receivable unanswered Accumulated depreciation, equipmentunanswered Accumulated depreciation, truckunanswered Cashunanswered Depreciation expense Equipmentunanswered Franchiseunanswered Gas and oil expense Interest expense Interest payable unanswered Land not currently used in business operations Long-term notes payableunanswered Notes payableunanswered Notes receivable Patentunanswered Prepaid rentunanswered Rent expense Repair revenue Repair suppliesunanswered Repair supplies expense Vic Sopik, capitalunanswered Vic Sopik, withdrawalsunanswered Truckunanswered Unearned repair revenue b. Calculate the post-closing balance in the owners capital