When closing the Income Summary account when there is a net loss: O Capital would increase. O Capital would decrease. O Capital would remain the same. 0 Revenue would decrease. Closing entries are prepared: O to clear all temporary accounts to zero. O to update the Capital balance. o at the end of the accounting period. O All of these are correct. Which of the following accounts should NOT be closed to Income Summary at the end of the fiscal year? O Salaries Expense O Fees Earned O Utilities Expense O Withdrawals