Ineed to close these accounts, how do i do it?

We don't have enough information without knowing the account balances, but generally the process for closing accounts is done in four steps:

1. Close the revenue accounts: transfer the credit balances to a closing/summary account

2. Close the expense accounts: transfer the debit balances in the expense accounts to the closing/summary account

3. Close the summary account: transfer the balance of the summary account (which uses the two earlier steps) into the Retained Earnings account

4. Close the dividends account: transfer the debit balance of the dividends account into the Retained earnings account.

the answer is b. the events might happen and are based on crimes.