Select the appropriate term to complete the statements below.

$\backslash$table$[[1.$ is a temporary account that contains a credit for total revenues $($and gains$)$ and a debit for total expenses $($and losses$)],[$transfer end$-$of$-$period balances in expense, withdrawals, and revenue accounts to the capital account$],[3.$ Wages expense would be considered a$\_$ account, because it is closed at period$-$end.$],[4.$ Cash would be considered a a account, because it is not closed at period$-$end.$]]$

Permanent

Income summary

Closing entries

Temporary