Which Accounts get closed at the end of the year?

Cash

Petty Cash

Accounts Receivable

Allowance for Doubtful Accounts

Notes Receivable

Interest Receivable

Inventory

Supplies Inventory

Prepaid Insurance

Prepaid Rent

Debt Investments

Equity Investments

Land

Buildings

Accum. Depr. - Buildings

Equipment

Accum. Depr. - Equipment

Notes Payable

Accounts Payable

Salaries and Wages Payable

Interest Payable

Dividends Payable

Long-term Notes Payable

Common Stock

Retained Earnings

Dividends

Income Summary

Sales Revenue

Sales Returns and Allowances

Sales Discounts

Cost of Goods Sold

Advertising Expense

Bad Debt Expense

Supplies Expense

Repairs & Maintenance Expense

Miscellaneous Expense

Depreciation Expense

Insurance Expense

Salaries and Wages Expense

Rent Expense

Payroll Tax Expense

Utilities Expense

Interest Revenue

Investment Income

Gain on Disposal of Plant Assets

Interest Expense

Loss on Disposal of Plant Assets

Income Tax Expense