Which of the following accounts would be closed at year end? Choose all that apply.

		Equipment
		Supplies Expense
		Accumulated Depreciation
		Prepaid Expenses i.e. prepaid insurance
		Accounts Payable
		Revenue (Fees Earned)
		Dividends
		Deferred or Unearned Revenue
		Retained Earnings
		Income Summary
		Common Stock
		Accounts Receivable