Closing Entries

question 73

Multiple Choice

Closing entries

• A) are prepared before the financial statements.
• B) reduce the number of permanent accounts.
• C) cause the revenue and expense accounts to have zero balances.
• D) close all of the permanent accounts.

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Definitions:

Mastication

Breaking down food by chewing it as a preparatory step for swallowing and digestion.

Buccinator

A muscle of the cheek, important in the action of chewing, blowing, and sucking.

Salivary Gland

Gland that produces and secretes saliva into the oral cavity. The three major pairs of salivary glands are the parotid, submandibular, and sublingual glands.

Facial Nerve

The seventh cranial nerve that controls the muscles of facial expression, taste sensation from the anterior two-thirds of the tongue, and supplies some glands.