Yes, this account will be included on the company's Post$-$Closing Trial Balance.

No$,$ this account will not be included on the company's Post$-$Closing Trial Balance.Prepaid insurance $$9,444,$ LAnd $34,000.$ Notes payable $48,000.$ Retained earnings $31,315.$ Insurance expense $12,689.$ Service Revenue $82,500.$ Supplies $9,700.$ Salaries expense $51,500$