Which of the following account is carried forward to next year? Drawings Sales Interest income Machinery

The account that is carried forward to the next year is "Machinery". This is because machinery is a fixed asset and its value is carried forward to the next accounting year. The cost of machinery is not fully expensed in the year of purchase but is depreciated over its useful life. Therefore, the value of machinery is carried forward to the next year.

On the other hand, "Drawings" are the owner's withdrawals for personal use and do not carry forward to the next year. "Sales" and "Interest income" are income accounts which are closed at the end of the accounting year and do not carry forward to the next year.