The Following Accounts and Balances Are Taken from Evan Company's

The following accounts and balances are taken from Evan Company's adjusted trial balance: In the closing process, which accounts are credited?

A) Accounts Receivable, Prepaid Insurance, Salary Expense
B) Depreciation Expense, Dividends, Insurance Expense, Salary Expense
C) Depreciation Expense, Insurance Expense, Salary Expense, Prepaid Insurance
D) Interest Revenue, Service Revenue