Question

Which of the following accounts is included in the postclosing trial balance?

Dividends

Sales revenue

Retained earnings

Salaries expense

Answer 1

In the post-closing trial balance, only **Retained Earnings** is included.

Here's a brief explanation of each option:
- **Dividends**: This account is closed to Retained Earnings and is not included in the post-closing trial balance.
- **Sales Revenue**: This account is also closed at the end of the accounting period and is not included in the post-closing trial balance.
- **Retained Earnings**: This is a permanent account that is included in the post-closing trial balance.
- **Salaries Expense**: This account is closed out to Retained Earnings and is not included in the post-closing trial balance.

Therefore, the correct answer is **Retained Earnings**.