Which of the following is true regarding temporary accounts? Select all thot apply All temporary accounts are first transferred to the income summary and then closed to retained earnings. Temporary accounts are only used when a company is in the middie of issuing common stock Temporary accounts include revenues, expenses, dividends and the income summary Dividends are a temporary account that is closed directly to retained earnings, while revenues and expenses are temporary accounts that are first transferred to the income summary and then closed to retained earnings. Temporary accounts include cash, accounts payable and retained earnings Temporary accounts include revenues but do not include expenses