Which of the following accounts is not included in the post-closing trial balance? O Cash O Accounts Payable O Retained Earnings o Salaries Expense possible (graded) A post closing trial balance includes accounts found only on the O Adjusted Account Summary O Income Statement Income Summary O Balance Sheet A Company had the following information in its adjusted trial balance. Revenues were $100,000; Expenses were $60,000 and Dividends were $10,000. Which of the following is a valid closing entry for revenues? O Dr. Income Summary 60,000. Cr. Expenses 60,000 O Dr. Income Summary 40,000, Cr. Net Income 40,000 O Dr. Dividends 10,000; Cr. Income Summary 10,000 O Dr. Revenues 100,000; Cr. Income Summary 100,000 O Dr. Income Summary 100,000; Cr. Revenue 100,000 Which of the following accounts would be credited when closing the account for Rent Expense for the period? O Unearned Rent Revenue Rent Expense O Rent Revenue O Prepaid Rent Which of the following options is included in the last step of the accounting cycle? O Preparing adjusting entries O Preparing the financial statements O Preparing an Adjusted Trial Balance O Preparing a Post-Closing Trial Balance