The accounts to be credited in the closing entries at year-end include:
Select one:
a.
Accumulated Depreciation, Purchases, Freight-In
b.
Freight-Out, Purchase Returns, Purchases
c.
Purchase Returns, Purchase Discounts, Interest Revenue
d.
Prepaid Expense, Depreciation Expense, Freight-Out
e.
Depreciation Expense, Purchases, Sales Returns