31) The following accounts and balances are taken from Evan Company's adjusted trial balance: Accounts Payable $10,000 Accounts Receivable Accumulated Depreciation Depreciation Expense Dividends Insurance Expense Interest Revenue Prepaid Insurance Retained Earnings Salary Expense Service Revenue 3,000 1,400 1,500 2,400 2,300 1,240 2,320 10,500 24,100 37,800 In the closing process, which accounts are credited? a. Interest Revenue, Service Revenue b. Accounts Receivable, Prepaid Insurance, Salary Expense C. Depreciation Expense, Insurance Expense, Salary Expense, Prepaid Insurance d. Depreciation Expense, Dividends, Insurance Expense, Salary Expense