In a post closing trial balance, the accounts that appear are those that have remaining balances after the closing entries have been made. The correct answer to your question is b) unearned rent.
Explanation: Here’s why:
- A) Supplies Expenses: This account is an expense account, and all expense accounts are closed to the Income Summary at the end of the accounting period, so it does not appear in the post closing trial balance.
- B) Unearned Rent: This account is a liability account that represents rent received in advance. Since it is not closed at the end of the period, it will appear in the post closing trial balance.
- C) Dividends: Dividends are closed to the Retained Earnings account, so they do not appear in the post closing trial balance.
- D) Fees Earned: This is a revenue account and is closed to the Income Summary at the end of the period; therefore, it will not appear in the post closing trial balance.
So, the only account from your options that appears in the post closing trial balance is unearned rent, as it reflects the company’s obligation that has not been fulfilled yet.