Which one of the following accounts may appear on a post-closing trial balance? O a. Supplies Expense O b. Deferred Revenue O c. Dividends Od. Interest Revenue O e. Salaries Expense The internal control relating to separation of duties refers to: O a. Making each manager personally responsible for his/her department. b. Keeping functions across different departments separate. c. Preventing top management and lower-level employees from interacting. O d. Individuals having physical custody of assets should not have access to accounting records. O e. Both (a) and (d).