The Accumulated Depreciation account: represents the original cost of a plant asset. is another term for depreciation expense. is a contra asset account. has a normal balance which is the same as its companion account. All of the following accounts are closed EXCEPT for: Dividends. Service Revenue. Utilities Expense Cash. The following accounts and balances are taken from Moore Company's adjusted trial balance: What is the ending balance in Retained Earnings after the closing entries are completed? $21, 340 $13, 140 $10, 740 $38, 940 Operating income reflects: earnings from a company's core business activities which includes interest income. earnings from a company's core business activities. an important measure that investors to use to evaluate the liquidity of the business. income from a company's main and secondary business activities. Johnny Company deposited $25,000 in its bank on the same day as, but after the bank prepared Johnny Company's bank statement. The deposit should appear on the bank reconciliation as a(n) and called a(n): subtraction from the bank balance; deposit in transit addition to the bank balance; outstanding deposit addition to the bank balance; deposit in transit subtraction from the bank balance; outstanding deposit