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29) Which of the following are temporary accounts that are closed at the end of the year? A) assets, liabilities, and Owner, Withdrawals B) revenues, expenses, and Owner, Withdrawals C) assets, liabilities, and owner's equity D) revenues, expenses, and owner's equity 30) To which of the following accounts should the balance in the Income Summary account be closed? A) Owner, Withdrawals B) Net Income C) Owner, Capital D) Service Revenue 31) Which of the following entries would be made to record the purchase of inventory on account, if a company uses the perpetual inventory system? A) a debit to Purchases and a credit to Accounts Payable B) a debit to Accounts Payable and a credit to Purchases C) a debit to Merchandise Inventory and a credit to Accounts Payable D) a debit to Accounts Payable and a credit to Merchandise Inventory 32) When a company uses the perpetual inventory system, A) purchases of Office Supplies and Equipment that will be used in the day-to-day operations of the business are recorded as debits to Merchandise Inventory. B) the purchase of merchandise inventory on account is recorded as a debit to Accou Payable and a credit to Merchandise Inventory. C) the Merchandise Inventory account is reported as an expense on the income statement. D) the Merchandise Inventory account is debited for purchases of goods that the company intends to resell to customers. 33) What does "2/10" mean, with respect to "credit terms of 2/10, n/30"? A) A discount of 2 percent will be allowed if the invoice is paid within 10 days of the invoice date. B) Interest of 2 percent will be charged if the invoice is paid after 10 days from the date on the invoice. C) A discount of 10 percent will be allowed if the invoice is paid within two days of the invoice date. D) Interest of 10 percent will be charged if invoice is paid after two days