Which of the following entries properly closes a temporary account?

A. Income Summary                           20,000
     Service Revenue                                            20,000
B. Dividends                                            200
     Retained Earnings                                              200
C. Accumulated Depreciation               1,600
     Income Summary                                            1,600
D. Income Summary                                 400
     Salaries Expense                                                400


Answer: D

Business

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