Which of the following accounts would be included in closing entries? Notes Payable Accounts Receivable Unearned Revenue Dividends Which of the following accounts is not included in the post-closing trial balance ? Dividends Notes Payable Retained Earrings Land M current assets are $200,000, total assets are $600,000, current liabilities are $100,000, and total liabilities are $400,000, what is the current ratio? 1.50 1.80 0.50 2.00 current assets are $100,000, current liabilities are $62,000, and total assets are $315,000, what is working capital? 5477,000 $38.000 3353.000 3169.000