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33. What is the last account that should be listed in the Post Closing Trial Balance?
33. What is the last account that should be listed in the Post Closing Trial Balance? A. Income Summary b. Capital account c. Cash d. Fees Earned ANS: B DIF: Easy OBJ: 04-03 NAT: AACSB Analytic | AICPA FN-Measurement 34. Which of the following account groups are all considered nominal accounts? A. Cash, Fees Earned, Unearned Revenues b. Prepaid Expenses, Unearned Revenues, Fees Earned c. Capital Account, Drawing Account, Income Summary d. Drawing Account, Fees Earned, Rent Expense ANS: D DIF: Moderate OBJ: 04-03 NAT: AACSB Analytic | AICPA FN-Measurement 35. There are four closing entries.
