In a recent annual report, HP Inc. (formerly Hewlett-Packard Company) states, "We are a leading global provider of personal computing and other devices, imaging and printing products and related technologies, solutions and services." Following is a trial balance listing accounts that Hewlett-Packard uses. Assume that the balances are unadjusted at the end of a recent fiscal year ended October 31. Credit 13,200 HP, INC. Unadjusted Trial Balance (dollars in millions) For the year ended October 31 Debit Cash 8,000 Accounts receivable 21,400 Inventory 7,500 Prepaid Expenses 14,100 Property, plant, and equipment 25,500 Accumulated depreciation Other assets 66,200 Short-term note payable Accounts payable Accrued liabilities Unearned revenue Income tax payable Long-term debt Other liabilities Common stock Additional paid-in capital Retained earnings Product revenue Service revenue Interest revenue Cost of Goods sold 65,200 Loss on disposal of assets 32,100 Interest expense 1,000 Bad Debt Expense 3,300 Depreciation Expense 13,500 Rent expense 3,100 Income tax expense 1,900 Total 262,800 8,100 14,800 19, 100 7,400 1,000 22,600 17,500 200 7,000 24,700 84,800 42,000 400 262,800 Required: 2. Which accounts should be closed at the end of the year? (You may select more than one answer. Single click the box with the question mark to produce a check mark for a correct answer and double click the box with the question mark to empty the box for a wrong answer. Any boxes left with a question mark will be automatically graded as incorrect.) 2 Product revenue 2 Service revenue 2 Interest revenue 2 Cost of goods sold 2 Loss on disposal of assets Interest expense 2 Bad debt expense 2 Depreciation expense 2 Rent expense 2 Income tax expense 2 Cash 2 Prepaid Expenses ? Unearned Revenue 2 Accumulated Depreciation