Closing the accounts of a retail business\ \ From the following list, identify the accounts that should be closed at the end of the fiscal year under a perpetual inventory system. In the dropdowns select "Yes" if an account should be closed, and "No" if it should not be closed.\ \ \ Account Yes or No\ a. Accounts Payable \ b. Advertising Expense \ c. Cost of Goods Sold \ d. Office Equipment \ e. Inventory \ f. Sales \ g. Supplies \ h. Supplies Expense \ i. Wages Payable