Final answer:
The account included in the post-closing trial balance is Accounts Payable, a permanent account. Temporary accounts such as Supplies Expense, Sales Revenue, and Insurance Expense are closed and do not appear in the post-closing trial balance.
Step-by-step explanation:
The correct account included in the post-closing trial balance is Accounts Payable. The post-closing trial balance includes only the balances of permanent accounts that carry over into the next accounting period. Accounts Payable is a liability account, and as such, it is considered permanent and not closed at the end of the accounting period. On the other hand, supplies expense (Supplies Expense), sales revenue (Sales Revenue), and insurance expense (Insurance Expense) are considered temporary accounts that are closed to the owner's capital account and do not appear in the post-closing trial balance.