Identify the accounts listed in QS 4-9 that would be included in a post-closing trial balance

Data From Quick Study 4-9:

The ledger of Avril Company includes the following accounts with normal balances: L. Avril, Capital $6,000; L. Avril, Withdrawals $400; Services Revenue $10,000; Wages Expense $5,200; and Rent Expense $800. Prepare the necessary closing entries from the available information at December 31.