Below is a partial listing of accounts in the general ledger of Denton Co. Instructions: Place an X in the appropriate column to designate whether the account should be closed at year end and, if so, whether the appropriate closing entry would require a debit or credit to the account. Account Not Closed Closed Debit Credit 1. Sales..... 2. Cost of Goods Sold 3. Accumulated Depreciation. 4. Merchandise Inventory 5. Sales Returns and Allowances.. 6. H. Denton, Drawing 7. Freight-out 8. H. Denton, Capital 9. Interest Expense.. 10. Sales Discounts