Temporary accounts would not include:

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Quizplus · Accepted Answer

Temporary accounts are accounts that are used to collect revenues, expenses, gains, and losses for a specific accounting period. Salaries payable is a liability account and not a temporary account. Advertising expense and supplies expense are both temporary accounts as they collect expenses for a specific period, and dividends are not a temporary account as they are a distribution of profits and not an expense or revenue.

Temporary Accounts Would Not Include