Which of the following is true regarding closing entries and the post closing trial balance?...

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Accounting

Which of the following is true regarding closing entries and the post closing trial balance?

A. Permanent accounts are closed and the post-closing trial balance includes only income statement accounts.

B. Permanent accounts are closed and the post-closing trial balance includes only balance sheet accounts.

C. Temporary accounts are closed and the post-closing trial balance includes only income statement accounts.

D. Temporary accounts are closed and the post-closing trial balance includes only balance sheet accounts.

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