Selected accounts are shown below. Accounts payable Accounts receivable Cost of sales Dividends declared Inventory Retained earnings Sales revenue Wages expense Which of the above accounts are temporary accounts? O a. Cost of sales, Inventory, Retained earnings O b. Cost of sales, Inventory, Accounts payable, Accounts receivable Oc. Sales, Cost of sales, Wages expense, Dividends declared, Accounts payable, Accounts receivables O d. Sales, Cost of sales, Wages expense, Dividends declared O e. Sales, Wages expense, Dividends declared