Answer:
The correct answer is D. expenses.
Step-by-step explanation:
A post-closing trial balance is a list of all the accounts and their balances after adjusting entries have been made and closing entries have been posted to the general ledger. It is used to verify that the debits and credits are equal and that all temporary accounts have been closed out.
Expenses are temporary accounts that are used to record the costs of goods and services that a business uses up during the accounting period. At the end of the period, these accounts are closed out to the income summary account and then to retained earnings. As a result, expenses do not appear on the post-closing trial balance because they have been closed out and their balances have been transferred to the retained earnings account.
On the other hand, accounts receivable, accounts payable, and cash are all permanent accounts that are not closed out at the end of the accounting period. These accounts reflect ongoing business operations and continue to be recorded and reported on the company's financial statements. Therefore, they would appear on the post-closing trial balance.