Only need the second question answered

Which of the following is a true statement about year-end closing entries? Revenue accounts must be closed before any other closing entries are recorded. Revenue and expense accounts are closed to the income Summary account, The Dividend account is closed to the Income Summary account. All of these are true. The Income Summary is closed to the Common Stock account. If a purchaser uses a perpetual inventory system and pays the freight cost associated with acquiring its inventory, then the Delivery Expense account is increased by the freight costs. Purchases account is increased by the freight costs. Inventory account is increased by the freight costs. Freight-Out account is increased by the freight costs. Inventory account is not affected by the freight costs