Evan graduated from Columbia University and doesn't understand accounting. Evan knows that you went to Oklahoma State so you have a better understanding of complex material. Evan notes that certain accounts are used to collect retained earnings data $($revenue & expenses$)$ applicable to the current accounting period. However, he doesn't know what type of accounts they are. What type of accounts are they?

Contra Accounts

Balance Sheet Accounts

Permanent Accounts

Temporary Accounts