UELIUI 10 12 PUIRILS) How many of the following accounts would be closed at the end of the period? Income Summary: Dividends; Sales Discount: Interest Revenue; Unearned Rent Revenue: Bad Debts Expense: Accumulated Depreciation: Zero One Two Three Four Five Question 19 (2 points) Which of the following is considered a 'nominal' rather than a 'permanent' account? Dividends Allowance for Doubtful Accounts Accumulated Depreciation Copyrights Question 20 (2 points) As evidenced by the conceptual framework development process, one of the most controversial elements in accounting theory is How to close the books How to adjust the books Whether to record balance sheet and income statement items at historical cost or on the basis of current market values Whether the SEC or the FASB is should be in charge of standard setting