yes or no if included in post-closing trial balance? plewse help

Adjusted Post-closing Trial Balance Included on Post-closing trial balance? Type of Account Dr. Cr. Account Cash Accounts receivable Office supplies Prepaid insurance Computer equipment Accumulated depreciation - Computer equipment Salaries payable J. Perez, Capital J. Perez, Withdrawals Commissions revenue Depreciation expense - Computer equipment Salaries expense Insurance expense Rent expense Office supplies expense Repairs expense Telephone expense + Totals $ 0 S 0