21) To which of the following accounts should the balance in the Income Summary account be closed? A) Owner, Withdrawals; B) Net Income; C) Owner, Capital; D) Service Revenue 22) Which of the following accounts will be closed by crediting the Income Summary account? A) Service Revenue; B) Depreciation Expense; C) Accounts Payable D) Accumulated Depreciation 23) An account that is NOT closed at the end of the period is called a(n) A) expense account; B) temporary account; C) permanent account D) revenue account 24) The Depreciation Expense account is a temporary account. A. True or B. False 25) The Accounts Payable account is a temporary account. A. True or B. False