After the closing process, the revenue and expense accounts have

[debit / credit / zero] balances. These accounts are therefore temporary accounts . They are started over at the beginning of each period. The asset accounts have [debit / credit / zero] balances, and the liability and equity accounts have [debit / credit / zero] balances; these balances are carried forward to the next period. Income statement accounts are

[temporary / permanent] accounts, and balance sheet accounts are

[temporary / permanent] accounts.