Which of the following is true regarding closing entries and the post closing trial balance?

A. Permanent accounts are closed and the post-closing trial balance includes only income statement accounts.

B. Permanent accounts are closed and the post-closing trial balance includes only balance sheet accounts.

C. Temporary accounts are closed and the post-closing trial balance includes only income statement accounts.

D. Temporary accounts are closed and the post-closing trial balance includes only balance sheet accounts.