Select all of the statements that accurately convey why the closing process is necessary and how it facilitates the assessment of a company's performance.

A$.$ The closing process ensures all permanent accounts begin each period with a $$0$ balance.

B$.$ The closing process ensures all temporary account balances relate solely to the current period.

C$.$ Completion of the closing entry process ensures that the owner's capital account is impacted by the net income or loss during the period.

D$.$ Completion of the closing entry process ensures that the owner's capital account is impacted by the owner's withdrawals during the period.

E$.$ Completion of the closing entry process ensures that the owner's capital account is impacted by the fixed asset purchases made during the period.