In Sage 50 Accounting, when the session date is advanced to the first day of the next fiscal year, which of the following entries need to be reversed: a) estimated bank charges, depreciation of capital assets, salary accrual, b) depreciation of capital assets, salary accrual (weekly payroll) and office supplies, c) estimated bank charges, salary accrual (bi-weekly payroll), prepaid supplies, d) estimated bank charges, salary accrual (bi-weekly payroll) and interest accrued (due monthly on the 15 of each month)