The Entry to Close the Accumulated Depreciation Account May Include

question 18

Multiple Choice

The entry to close the Accumulated Depreciation account may include a debit to

• A) the Income Summary account and a credit to the Accumulated Depreciation account.
• B) the Depreciation Expense account and a credit to the Accumulated Depreciation account.
• C) the Accumulated Depreciation account and a credit to the Income Summary account.
• D) none of the above.

---

Definitions:

Brake Drums

Components of a drum brake system in vehicles, consisting of a rotating drum that is forced against brake shoes to create friction and slow the vehicle.

Cooling

The process of removing excess heat from a system or component to prevent overheating and maintain optimal operation.

Fins

Thin, extended surfaces used to increase the area of an object to enhance heat dissipation, common in radiators and heatsinks.

Hydraulic Drum Brake

A type of brake that uses hydraulic pressure to press brake shoes against a drum attached to the wheel, generating friction to stop the vehicle.