The accounts for Island Steel Inc. are listed below (in alphabetical order). Required: Drag and drop to indicate (Yes or No) if each account is a temporary account that is required to be closed at the end of each year. Account Name Yes or No? Accounts payable Accounts receivable Accumulated depreciation, furniture Advertising expense Cash Depreciation expense Dividends Furniture Interest expense Note payable, long-term Retained earnings Salary expense Salary payable Service revenue Share capital Furniture Interest expense Note payable, long-term Retained earnings Salary expense Salary payable Service revenue Share capital Supplies Supplies expense Unearned service revenue Yes No