At the end of each accounting period, before the books are closed, some ledger accounts have debit balances and others have credit balances. At the end of the year, before any closing entries are made, which account typically has a debit balance? Long-term Debt Dividends Capital Stock Accounts Payable Sales Revenue At the end of the year, what is included in the CLOSING ENTRY to close a REVENUE account? CREDIT to Revenue CREDIT to Cash DEBIT to Accounts Receivable CREDIT to Accounts Receivable DEBIT to Cash DEBIT to Revenue