Which of the following accounts are considered permanent accounts?

Question

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Land and Accounts Receivable are considered permanent accounts because they are not closed at the end of an accounting period. They are carried forward to the next period and their balances are accumulated over time. Inventory, Cost of Goods Sold, Accounts Payable, Service Revenue, Common Stock, and Salary Expense are all temporary accounts that are closed at the end of each accounting period.

Which of the Following Accounts Are Considered Permanent Accounts