There Are Four Closing Entries

Multiple Choice

There are four closing entries. The first one is to close ____, the second one is to close ____, the third one is to close ____, and the last one is to close ____.

A) Revenues, expenses, income summary, drawing account
B) Expenses, assets, income summary, capital account
C) Capital account, drawing account, income summary, assets
D) Drawing account, income summary, expenses, revenues