Select the appropriate term to complete the statements below.

$q,$ accounts generally consist of all balance sheet accounts, and these accounts are not closed.

Permanent accounts report on activities related to $q,$ future accounting periods, and they carry their ending balances into the next period.

$q,$ accounts include all income statement accounts, the withdrawals account, and the income summary account.

Revenue, expense, and withdrawal accounts must accumulate information separately for each period and therefore must start each period with a