Just I need answer for A,B,C or D Not need for explanation

Which of the following is an asset use transaction? a. Invested cash in an interest earning account. b. Recorded insurance expense at the end of the period. c. Purchased machine for cash. d. Accrued salary expense at the end of the period. Which of the following accounts is not closed at the end of an accounting cycle? a. Expenses b. Dividends C. Retained earnings d. Revenues