The balances that appear on the post-closing trial balance will match
a) the income statement account balances after closing entries.
b) balance sheet account balances after adjustments.
c) balance sheet account balances after closing entries.
d) income statement account balances after adjustments.

The correct answer here is B) balance sheet account balance after adjustments.

Explanation:

Post closing trial balance are those trial balance where listing of all balance sheet accounts are done after the the closing entries have been made , and these contains non zero balance at the end of a reporting period. In his trial balance expense, revenue , gain or loss account are not recorded because these accounts have been closed and their balance have been transferred to retained earnings account.