According to each account, write a "D" (Debit) or "C" (Credit) to indicate whether the account would be debited or credited for its balance in the closing process. Write an X if the account is not closed.

1. Cash

2. Equipment

3. Amortization Expense

4. Rent Expense

5. D. Hollins, Drawings

6. Subscription Revenue

7. Interest Revenue

8. Interest Receivable

9. Unearned Subscription Revenue

10. Accumulated Amortization

11. Interest Expense

12. Accounts Receivable

13. Prepaid Rent