From the following list, identify accounts that will be closed at the end of the fiscal period.(a) Advertising Expense
(b) Cash
(c) Accounts Receivable
(d) Salaries Expense
(e) Cost of Goods Sold
(f) Dividends
(g) Accumulated Depreciation-Building
(h) Interest Expense
(i) Sales Tax Payable

Fiscal Period

A defined time period used for financial reporting and budgeting, typically a year, quarter, or month.

Accounts Receivable

Amounts owed to a company by customers for goods or services that have been delivered or used but not yet paid for.

Accumulated Depreciation-Building

The total amount of depreciation expenses that have been charged against a building asset over its useful life, reducing its book value.