Identify whether each of the following accounts would be considered a permanent account (yeso) and which financial statement it would be reported on (Balance Sheet, Income Statement, or Retained Earnings Statement). Accumulated Depreciation Buildings Depreciation Expense Equipment Fees Eamed Revenue Insurance Expense Prepaid Insurance Supplies Expense Dividends The following selected accounts and normal balances existed at year-end. Notice that expenses exceed reverue in this period. Make the four jourmal entries required to close the books: Using the following balance sneet summary mormation, caculate ior une rwo companies presentea: working capital current ratio