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

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

A) Accounts Payable, Retained Earnings
B) Service Revenue, Interest Revenue
C) Depreciation Expense, Insurance Expense, Salary Expense
D) Depreciation Expense, Insurance Expense, Salary Expense, Dividends