Closing Entries Are Dated in the Journal as of

Multiple Choice

Closing entries are dated in the journal as of

A) the date they are actually journalized, although they are generally prepared after the end of the accounting period
B) the last day of the accounting period, although they are actually journalized after the end of the accounting period
C) the first day of the accounting period, although they are actually journalized after the end of the accounting period
D) the first day of the subsequent accounting period