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im aware that we need to close the T account for “income” and “expenses” for the year and transfer them to SOPL.
But do we need to show them in the trial balance? For example like “depreciation expenses”, “salaries”, “Sales” and “other(rent) income”
It depends when the trial balance is produced.
Normally it is produced before transferring any balances to the SOPL and therefore includes the balances on all accounts including the ones you mention.
I explain this with an example in the lectures working through Chapter 3 of our lecture notes.