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LO 5.1 Which of these accounts is never closed?Choose one answer from the options below.A. Prepaid RentB. Income SummaryC. Rent RevenueD. Rent Expense

Question

LO 5.1 Which of these accounts is never closed?Choose one answer from the options below.A. Prepaid RentB. Income SummaryC. Rent RevenueD. Rent Expense

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Solution

The account that is never closed is A. Prepaid Rent.

Here's why:

A. Prepaid Rent: This is an asset account that represents an advance payment for rent on a lease. It is not closed because it is adjusted over time as the prepaid amount is gradually used up.

B. Income Summary: This is a temporary account used in the closing process that contains a summary of all revenue and expense accounts. It is closed at the end of each accounting period.

C. Rent Revenue: This is a temporary account that tracks the income earned from renting out property. It is closed at the end of each accounting period.

D. Rent Expense: This is a temporary account that records the cost of rent for the period. It is closed at the end of each accounting period.

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