Which of the following are temporary accounts and will be closed at the end of an accounting period? O A. income tax payable, interest expense and service revenue O B. utilities payable, interest expense and service revenue C. utilities payable, interest expense and supplies expense D. supplies expense, interest expense and service revenue On April 1, 2019, Floor Co. paid $6,000 for rent in advance, covering 12 months from April 1, 2019 through March 31, 2020. What adjusting entry should Floor Co. record on December 31, 2019? O A. Prepaid rent $12,000 Rent expense $12,000 B. Cash $4,500 Rent expense $4,500 C. Rent expense $4,500 Prepaid rent $4,500 OD. Prepaid rent $4,500 $4,500 cash Clean Inc. issues payroll checks every two weeks for a total of $60,000. As of December 31, a salaries expense of $30,000 has been incurred but has not yet been paid to the employees. What is the adjusting entry that Clean Inc. must make to record accrued salaries at the end of the year? O A. Salaries payable $60,000 Salaries expense $60,000 B. Salaries payable $30,000 Salaries expense $30,000 OC. Salaries expense $60,000 Salaries payable 560,000 D. Salaries expense $30,000 Salaries payable $30,000 Consider the following items: Cash Equipment Accounts payable Accounts receivable Land Notes payable (due in two years) Buildings How many of the items listed above are generally current assets? O A. Three OB. Two O C. Four O D.One