Which of the following are NOT included in a post-closing trial balance?

A) Assets and liabilities
C) Retained Earnings and assets
B) Revenues and expenses
D) Common Stock and liabilities

The post-closing trial balance is created at the end of the accounting cycle after all essential closing entries have been made and posted to applicable ledger accounts. This trial balance only includes permanent ledger accounts since all temporary ledger accounts have been closed by the closing entries (i.e., balance sheet accounts).

A post-closing trial balance assures that accounts are in balance and ready to record transactions in the following accounting period.

Revenues and expenses are not part of the balance sheet accounts, they are not included in the preparation of the post-closing trial balance.

Therefore, the correct option is B.