Which of the following accounts would never appear in the after-closing trial balance?

Which of the following accounts would never appear in the after-closing trial balance?

مندرجہ ذیل میں سے کون سا اکاؤنٹ کبھی بھی بند ہونے والے آزمائشی توازن میں ظاہر نہیں ہوتا ہے؟
Explanation
  • Income taxes expense is a temporary account closed at the end of the accounting period.
  • Accumulated depreciation is a permanent account and appears in the post-closing trial balance, so it would not be included in this answer.