What are the content and purpose of a post-closing trial balance?

What are the content and purpose of a post-closing trial balance?

Which of the following accounts would not appear in the post closing trial balance? Interest Payable, Equipment, Depreciation

Expense, Owner’s Drawings, Unearned Service Revenue, Accumulated Depreciation—Equipment, and Service Revenue.

Distinguish between a reversing entry and an adjusting entry.
Are reversing entries required?