Which of the following accounts showing a balance on the post-closing trial balance indicate an error?

A) Office Equipment.
B) Accumulated Depreciation-Office Equipment.
C) Depreciation Expense-Office Equipment.
D) Retained earnings.
E) Salaries Payable.

Post-Closing Trial Balance

A trial balance prepared after closing entries are made, showing the balances of ledgers that remain for the start of the next period.

Accumulated Depreciation

The total amount of depreciation expense that has been recorded against an asset since its purchase.

Depreciation Expense

Methodically dispersing the cost of a physical asset over its serviceable lifetime.