Understanding the closing process. Examine the following list of accounts:

Interest Payable

Accumulated Depreciation:

Alex Kenzy, Drawing

Accounts Payable

Service Revenue


Accounts Receivable

Supplies Expense

Interest Expense

Which of the preceding accounts

a. appear on a post-closing trial balance?

b. are commonly known as temporary, or nominal, accounts?

c. generate a debit to Income Summary in the closing process?

d. are closed to the capital account in the closing process?