QUESTION 12 The following accounts and balances are taken from Martin Company's adjusted trial balance Accounts Payable $10,000 Accounts Receivable 3.000 Accumulated Depreciation 1,400 Depreciation Expense 1,500 Dividends 2,400 Insurance Expense 2,300 Interest Revenue 1.240 Prepaid Insurance 2.320 Retained Earnings 10,500 Salary Expense 24 100 Service Revenue 37 800 In the closing process, which accounts are credited? Accounts Payable, Prepaid Insurance Accumulated Depreciation Insurance Expense Salary Expense, Dividends Service Revenue, Interest Revenue Depreciation Expense Insurance Expense, Salary Expense