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21) Which of the following accounts is closed at the end of the period? A. Cash B. Accounts Payable C. Utilities Expense D. Common Stock Answer . 22) An inventory cost flow in which the oldest costs in inventory are the first to be liquidated is: A. FIFO B. LIFO C. Weighted Average Cost D. Work in Process . I Answer A 23. Miles Inc. reports the following in an indirect cash flow statement: Cash provided by operating activities $420,000 Cash used by investing activities $110,000 Cash provided by financing activities $140,000 Beginning cash balance $70,000 What is Miles Inc.'s ending cash balance? A) $520,000