Which of the following accounts are debited when closing entries are made for the general fund (assume outstanding encumbrances lapse at year-end) ? 
Definitions:
Health Benefits
Positive impacts on physical and/or mental well-being, often resulting from healthy lifestyle choices and preventive care measures.
Health Problems
Issues related to one's physical or mental wellness, ranging from minor illnesses to chronic diseases.
Single-Food Diet
A dietary regimen that involves consuming only one type of food for a certain period of time, which is nutritionally unbalanced and not recommended.
Nutritionally Balanced
A diet comprising the correct proportions of all the necessary nutrients required for healthy body functioning.
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