$32.$On September $30,2021,$ the Nehra Company pays $$9,000$ cash for rent through $\frac{2}{28}\frac{?}{22}.$ Rent Expense to be Recorded in $2022$ will be:

a$.$ $$4,500$

b$.$ $$5,400$

c$.$ $$1,800$

d$.$ $$3,000$

e$.$ $$3,600$

Which accounts are closed with credits at year$-$end?

a$.$

$\frac{\text{P}\text{r}\text{e}\text{p}\text{a}\text{i}\text{d}\text{E}\text{x}\text{p}\text{e}\text{n}\text{s}\text{e}}{No}$

$\frac{\text{W}\text{a}\text{g}\text{e}\text{E}\text{x}\text{p}\text{e}\text{n}\text{s}\text{e}}{\text{Y}\text{e}\text{s}}$

$\frac{\text{D}\text{e}\text{p}\text{r}\text{e}\text{c}\text{i}\text{a}\text{t}\text{i}\text{o}\text{n}\text{E}\text{x}\text{p}\text{e}\text{n}\text{s}\text{e}}{\text{Y}\text{e}\text{s}}$

b$.$

$\frac{\text{P}\text{r}\text{e}\text{p}\text{a}\text{i}\text{d}\text{E}\text{x}\text{p}\text{e}\text{n}\text{s}\text{e}}{No}$

$\frac{\text{W}\text{a}\text{g}\text{e}\text{E}\text{x}\text{p}\text{e}\text{n}\text{s}\text{e}}{No}$

$\frac{\text{D}\text{e}\text{p}\text{r}\text{e}\text{c}\text{i}\text{a}\text{t}\text{i}\text{o}\text{n}\text{E}\text{x}\text{p}\text{e}\text{n}\text{s}\text{e}}{No}$

c$.$

$\frac{\text{P}\text{r}\text{e}\text{p}\text{a}\text{i}\text{d}\text{E}\text{x}\text{p}\text{e}\text{n}\text{s}\text{e}}{No}$

$\frac{\text{W}\text{a}\text{g}\text{e}\text{E}\text{x}\text{p}\text{e}\text{n}\text{s}\text{e}}{\text{Y}\text{e}\text{s}}$

$\frac{\text{D}\text{e}\text{p}\text{r}\text{e}\text{c}\text{i}\text{a}\text{t}\text{i}\text{o}\text{n}\text{E}\text{x}\text{p}\text{e}\text{n}\text{s}\text{e}}{No}$

d$.$

$\frac{\text{P}\text{r}\text{e}\text{p}\text{a}\text{i}\text{d}\text{E}\text{x}\text{p}\text{e}\text{n}\text{s}\text{e}}{No}$

$\frac{\text{W}\text{a}\text{g}\text{e}\text{E}\text{x}\text{p}\text{e}\text{n}\text{s}\text{e}}{No}$

$\frac{\text{D}\text{e}\text{p}\text{r}\text{e}\text{c}\text{i}\text{a}\text{t}\text{i}\text{o}\text{n}\text{E}\text{x}\text{p}\text{e}\text{n}\text{s}\text{e}}{\text{Y}\text{e}\text{s}}$

e$.$

$\frac{\text{P}\text{r}\text{e}\text{p}\text{a}\text{i}\text{d}\text{E}\text{x}\text{p}\text{e}\text{n}\text{s}\text{e}}{\text{Y}\text{e}\text{s}}$

$\frac{\text{W}\text{a}\text{g}\text{e}\text{E}\text{x}\text{p}\text{e}\text{n}\text{s}\text{e}}{\text{Y}\text{e}\text{s}}$

$\frac{\text{D}\text{e}\text{p}\text{r}\text{e}\text{c}\text{i}\text{a}\text{t}\text{i}\text{o}\text{n}\text{E}\text{x}\text{p}\text{e}\text{n}\text{s}\text{e}}{\text{Y}\text{e}\text{s}}$