Which of the Following Applies to Both the Depreciation Expense

Multiple Choice

Which of the following applies to both the depreciation expense account and the accumulated depreciation account at the end of the first year of operations?

A) They are closed.
B) They appear in a trial balance prepared after the adjusting entries but before the closing entries.
C) They appear in a trial balance prepared prior to the adjusting and closing entries.
D) They are not closed at the end of the accounting period.