Which of the following account balances would not be closed at year-end by debiting the account?

Question

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Unearned revenues would not be closed at year-end by debiting the account because it is a liability account that represents money that has been received but not yet earned. The balance is carried forward to the next accounting period. All other accounts listed would be closed at year-end by debiting the account to transfer the balance to a permanent account.

Which of the Following Account Balances Would Not Be Closed