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 Goods Sold, (D) Dividends, (E) Inventory,
(F) Sales, (G) Supplies, (H) Supplies Expense, (I) Wages Payable.