Which of the following is true regarding temporary accounts?

A$.)$

After determining which assets can be claimed by the owner, these accounts track resources that are owned by others.

B$.)$

These accounts record the accumulated profits throughout the life of a business.

C$.)$

A rolling balance carries over from one accounting period to the next accounting period.

D$.)$

After closing at the end of a period, these accounts are reopened at the beginning of the next period.