From the following list, identify the accounts that should be closed at the end of the fiscal year under a perpetual inventory system:

(a) Accounts Payable,

(b) Advertising Expense,

(c) Cost of Goods Sold,
(d) Office Equipment,

(e) Inventory,

(f) Sales,

(g) Supplies,

(h) Supplies Expense,

(i) Wages Payable.