The following selected accounts appear in the adjusted trial balance for Blender Company. Identify the accounts that would be included in the post-closing trial balance. 
Definitions:
Ledger Account
A record in the ledger that contains the financial information of a specific account, showing all the changes in that account.
Balance Column
A column in ledgers or financial statements showing the difference between debits and credits.
Account Entry
An accounting record that logs a financial transaction in the books of accounts, impacting the balance sheet and/or income statement.
Debt Ratio
A financial ratio that measures the extent of a company’s leverage, computed by dividing total liabilities by total assets.
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