Final answer:
The account 'Retained Earnings' ordinarily appears in the post-closing trial balance. This is because retained earnings is a permanent account that reflects the accumulated profits of a company and is not closed at the end of the accounting period. The correct option is b.
Step-by-step explanation:
The post-closing trial balance includes all real or permanent accounts that still have balances after closing entries are made.
It confirms that all temporary accounts - revenues, expenses, and dividends or withdrawals - have been closed correctly and that the ledger is ready for the next accounting period.
Among the given options, Retained Earnings would ordinarily appear in the post-closing trial balance. This is because retained earnings represent the cumulative net income of a company that has been retained rather than distributed to shareholders as dividends.
Since it is a component of shareholders' equity, it is a permanent account and not closed at the end of the accounting cycle.
In contrast, Prepaid Expenses and Accumulated Depreciation, while they are balance sheet accounts, are linked to specific assets and would not be closed. Revenue, on the other hand, is a temporary account that would be closed to Retained Earnings at the end of the accounting cycle.The correct option is b.