Which statements regarding the closing process are true?

Multiple select question.

Assets and liabilities are closed in the process of determining net income.

All expense accounts are closed by crediting each account for an amount equal to the adjusted year$-$end debit balance.

Gains are closed in the same way that assets are closed.

The beginning balance of Retained Earnings is closed into Common Stock.

All revenue accounts are closed by debiting each account for an amount equal to the adjusted year$-$end credit balance.

Losses and dividends are closed in the same way that expenses are closed.