In the First Space Below,indicate Whether Each Account Is a Real

In the first space below,indicate whether each account is a real or nominal account using (R)Real Account and (N)Nominal Account.In the second space below,indicate by an (X)if the account should be closed.
$\begin{array}{c}\begin{array}{lll}\underline{\text { N }}\\----\\----\\----\\----\\----\\----\\----\\----\\----\\\\\end{array}\begin{array}{lll}\underline{\text { X }}\\----\\----\\----\\----\\----\\----\\----\\----\\----\\\\\end{array}\begin{array}{lll} \text {0. Advertising Expense}\\ \text {1. Cash}\\ \text {2. Tennis Fees}\\ \text {3. Accounts Receivable }\\ \text {4. Accumulated Depreciation }\\ \text {5. Withdrawals}\\ \text {6. Prepaid Rent}\\ \text {7. Income Summary}\\ \text {8. Utilities Expense }\end{array}\end{array}$