From the following list, identify the accounts that should be closed to Income Summary at the end

Question:

From the following list, identify the accounts that should be closed to Income Summary at the end of the fiscal year under a perpetual inventory system:
(a) Accounts Payable,
(b) Advertising Expense,
(c) Cost of Merchandise Sold,
(d) Merchandise Inventory,
(e) Sales,
(f) Sales Discounts,
(g) Sales Returns and Allowances,
(h) Supplies,
(i) Supplies Expense,
(j) Terry Weaver, Drawing,
(k) Wages Payable.