The following accounts and balances are taken from Jenny Company's adjusted trial balance: Accounts Payable Accounts Receivable Accumulated Depreciation Depreciation Expense Dividends Insurance Expense Interest Revenue Prepaid Insurance Retained Earnings Salary Expense Service Revenue $10,000 3,000 1,400 1,500 2,400 2,300 1,240 2,320 10,500 24,100 37,800 In the closing process, which accounts are debited? A) Accounts Payable, Retained Earnings B) Service Revenue, Interest Revenue C) Depreciation Expense, Insurance Expense, Salary Expense D) Depreciation Expense, Insurance Expense, Salary Expense, Dividends The Shepherd Company has the following information available at December 31, 2019: Credit Debit $1,000 800 1,800 2,000 700 5,900 40,000 Account Cash Accounts Receivable Inventory Supplies Prepaid Rent Land Building Accumulated Depreciation Building Accounts Payable Unearned Revenue Notes Payable, due 2020 Common Stock Retained Earnings Service Revenue Rent Expense Supplies Expense Salaries Expense Depreciation Expense- Building Utilities Expense Totals $8,500 7,500 4,100 2,300 6,600 3,100 33,000 2,300 1,200 6,400 1,400 1,600 $65,100 $65.100 What are the total long-term assets at December 31, 2019? A) $37,400 B) $40,000 C) $45,900 D) $49,500