Account No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 Account Name Accounts payable Accounts receivable Amount Long-term debt Prepaid insurance $834 Buildings, net of accumulated depreciation 3537 Cash 770 900 Retained earnings, beginning Service revenue Selling expenses Short term investments Salaries and wages expense Salaries and wages payable 810 Common stock Cost of goods sold 2,500 Current portion of long-term debt 450 Depreciation expense 335 Dividends paid during the year 475 Equipment, net of accumulated depreciation 1,220 Income tax expense 265 Income taxes payable Interest expense Inventory Land 265 400 967 1,600 3,500 1200 1,600 9,600 310 1,200 700 222 Which account/s need to be closed at the end of the accounting cycle? O 1, 2, 3, 6, 8, 11, 16, 22 O 6, 8, 9, 11, 13, 19, 20, 22 O 3, 6, 8, 10, 11, 13, 14, 18, 19, 20, 22 O 2, 3, 7, 9, 11, 13, 14, 18, 21, 22