Which of the following accounts may appear on a$$ post$-$closing trial$$ balance?

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Part $1$

A$.$

$$Cash$,$ Salaries$$ Payable, and Retained Earnings

B$.$

$$Cash$,$ Salaries$$ Payable, and Service Revenue

C$.$

$$Cash$,$ Service$$ Revenue, and Salaries Expense

D$.$

$$Cash$,$ Salaries$$ Payable, and Salaries Expense