Which one of the following accounts shows a balance on the post-closing trial balance?

A) Interest Expense
B) Service Revenue
C) Retained Earnings, beginning of the year
D) Common Shares

Retained Earnings, beginning of the year, would not typically appear on a post-closing trial balance as it is updated to reflect the end-of-year balance after closing entries. Interest Expense and Service Revenue accounts are temporary accounts that would have been closed to Retained Earnings at the end of the accounting period. Common Shares is a permanent account that reflects the equity of shareholders and remains on the post-closing trial balance.