From the following list of accounts, determine which ones should be closed and whether each would normally

Question:

From the following list of accounts, determine which ones should be closed and whether each would normally be closed by a debit or by a credit entry.
Cash Land
Rent Expense Interest Revenue
Depreciation Expense Advertising Expense
Sales Notes Payable
Retained Earnings Dividends
Capital Stock Accounts Payable
Accounts Receivable