Below is a partial listing of accounts in the general ledger of Denton Co.

Instructions:
Place an X in the appropriate column to designate whether the account should be closed at year end and, if so, whether the appropriate closing entry would require a debit or credit to the account.
Not Closed________________
Account Closed Debit Credit_
1. Sales
2. Cost of Goods Sold
3. Accumulated Depreciation
4. Merchandise Inventory
5. Sales Returns and Allowances
6. Dividends
7. Freight-out
8. Retained Earnings
9. Interest Expense
10. Sales Discounts