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