_____ are required at the end of the accounting period because certain internal transactions and events remain unrecorded. _____ revenues are liabilities requiring delivery of products and services. The _____ account is used only in the closing process. Revenues, expenses, dividends, and Income Summary are called _____ accounts because they are closed at the end of each accounting period. Balance sheet accounts are called _____ accounts because they carry their balances to the next accounting period, and are not closed as long as the company continues to own the asset, owe the liability and have equity. The _____ refers to the steps in preparing financial statements for users