Final answer:
The balance of the salaries expense account after closing entries are posted is zero.
Step-by-step explanation:
After the closing entries are posted, the balance of the salaries expense account will be zero. Closing entries are made at the end of an accounting period to transfer the balances of temporary accounts to the permanent equity accounts, which includes the salaries expense account. These closing entries ensure that the income and expense accounts start fresh in the next accounting period.
For example, let's say the salaries expense account has a balance of $10,000. After posting the closing entries, the $10,000 balance will be transferred to the retained earnings account, and the salaries expense account will have a balance of zero.
It's important to note that the balance of the salaries expense account will reset to zero after closing entries are posted, but the total salaries expense for the accounting period will still be reflected in the retained earnings account or income statement.