Final answer:
The account that appears on the post-closing trial balance is Retained Earnings. This is because it includes only permanent accounts, which are balances carried over into the next period. Service Revenue and Prepaid Expenses are temporary accounts that wouldn't appear.
Step-by-step explanation:
The account that would appear on the post-closing trial balance is c) Retained Earnings. This is because the post-closing trial balance includes only permanent accounts, which are balances that are carried over into the next accounting period.
Accumulated Depreciation is indeed a permanent account, but typically, for the sake of this question, where only one answer seems to be correct, it's Retained Earnings that reflects a company's retained profit and is most closely associated with the post-closing trial balance.
Service Revenue is a temporary account that would have been closed to Retained Earnings at the end of the accounting period, along with all other revenue and expense accounts. Similarly, Prepaid Expenses, although it is an asset account, it is not usually listed on the post-closing trial balance unless it is not expensed by the end of the period.