The correct answer is A) Cash, Salaries Payable, and Retained Earnings.
In a post-closing trial balance, only permanent accounts (also known as real accounts) are included. These accounts carry their balances into the next accounting period. Cash is a permanent asset account, Salaries Payable is a liability account, and Retained Earnings is an equity account.
On the other hand, Service Revenue is a temporary account that gets closed to Retained Earnings at the end of the accounting period. Therefore, it would not appear on the post-closing trial balance. Similarly, while Cash and Salaries Payable are included in the post-closing trial balance, Service Revenue is omitted due to its temporary nature.