Examine the following list of accounts:
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Note Payable
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Accumulated Depreciation: Building
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Alex Kenzy, Drawing
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Accounts Payable
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Product Revenue
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Cash
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Accounts Receivable
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Supplies Expense
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Utility Expense
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Which of the preceding accounts
a. appear on a post-closing trial balance?
b. are commonly known as temporary, or nominal, accounts?
c. generate a debit to Income Summary in the closing process?
d. are closed to the capital account in the closing process?