which of the following accounts would be used close entries?

Bush Discount Store Work Sheet For Year Ended December 31, 20-- 2 ACCOUNT TITLE TRIAL BALANCE INCOME STATEMENT ADJUSTMENTS DEDIT CREDIT DEDIT CREDIT DEBIT CREDIT BALANCE SHEET DEBIT CREDIT UND Cash 5360 000 536 00 00 Accounts Receivable 43 5|6)0|00 43 560.00 Allowance for Uncollectible Accounts 23000 116010100 18 30.00 3491 golo 124 ololo 336 790 00 4/900.00 420000 7 00 00 592000 560000 312000 42 5600 Merchandise Inventory Supplies--Office Prepaid Insurance Office Equipment Accumulated Depreciation--Office Equip. Federal Income Tax Payable to Capital Stock Retained Earnings 42 560 00 14|3210 00 75 ololo 2182 000 13/6 000 36000 300 ooooo 300 o oo oo 168 84000 1688.40.00 1 Dividends 400 00 00 400 olo 00 Income Summary 1240 000 12 4 0000 16 Sales 319130 OO 319 13 000 ho 15 Purchases 221 67 000 2216 70 00 19 Advertising Expense 34lolsloloo Balola oleh