Which of the following accounts are considered permanent accounts?

Question

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Permanent accounts are those that carry their balances forward into the next accounting period, and are not closed at the end of each period. Land and Accounts Receivable are both balance sheet accounts that are considered permanent accounts. Inventory and Cost of Goods Sold are temporary accounts that are closed at the end of each period. Accounts Payable and Revenue are also temporary accounts that are closed at the end of each period. Common Stock and Salary Expense are both balance sheet and income statement accounts, respectively, that are not permanent accounts.

Which of the Following Accounts Are Considered Permanent Accounts