The following table contains financial information for Fisher Inc. before closing entries:
Cash$23,000
Common Stock 34,000
Supplies 4,000
Advertising Expense 2,000
Accounts Payable 20,000
Service Revenue 30,000
Salaries Expense 3,000
Prepaid Rent 4,000
Dividends 3,000
Equipment 45,000
How many of the above accounts are permanent?
A. Six.
B. Three.
C. Four.
D. Five.