Which of the lists below shows accounts that would be closed at the end of the fiscal period?A. Sales, Accounts Payable, Dividends and InventoryB. Cost of Good Sold, Supplies, Wages Payable, and DividendsC. Retained Earnings, Depreciation Expense, Notes Payable, Store SuppliesD. Sales, Cost of Good Sold, Supplies Expense, and Wages Expense