The following accounts were included on a company's adjusted trial balance. Identify which accounts should be closed or not closed at the year end.

Closed or Not Closed?		Accounts payable		Closed or Not Closed?		Notes payable
Closed or Not Closed?		Accounts receivable		Closed or Not Closed?		Rent revenue
Closed or Not Closed?		Depreciation expense		Closed or Not Closed?		Prepaid expenses
Closed or Not Closed?		Operating expenses		Closed or Not Closed?		Equipment
Closed or Not Closed?		Unearned revenue		Closed or Not Closed?		S. Young, drawings
Closed or Not Closed?		Interest expense		Closed or Not Closed?		Accumulated depreciation
Closed or Not Closed?		S. Young, capital		Closed or Not Closed?		Supplies