What is the function of closing entries? A. To confirm and record year-end account balances. B. At year-end, to carry account balances over to the next year to become beginning balances for income statement accounts, withdrawals, and dividends declared (if any). C. At year-end, setting to zero all income statement account balances, withdrawals, and dividends declared (if any) to prevent these balances from being carried forward to the next year. D. To set balance sheet accounts to zero at year-end