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

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

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