Which elements are included in a post-closing trial balance heading?

The correct answer includes essential components that clearly identify the document as a post-closing trial balance. A post-closing trial balance is a formal financial statement that lists all the balances in the ledger accounts after closing entries have been made.

Including the company name establishes the identity of the entity for which the trial balance is prepared. This is important because it differentiates the financial statement from those of other companies. The term “Trial Balance” specifically indicates the type of statement being presented, making it clear to the reader that the document summarizes the balances of all accounts in the ledger. The date is crucial as it specifies the point in time the balances are accurate, ensuring that users understand the relevance and timeliness of the information.

The other options don't include the clear terminology "Trial Balance" or the proper context of the statement heading that matches the purpose of a post-closing trial balance, reducing their effectiveness in conveying the right information. Thus, the elements found in the correct answer effectively serve to provide clarity and context to the financial statement.