Question:The closing process involves separate entries to close (1) expenses, (2) revenues, and (4) income summary. The correct sequencing of the entries is: 

A (4), (3), (2), (1) 

B (1), (2), (3), (4) 

C (3), (1), (4), (2) 

D (3), (2), (1), (4) 

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