Closing entries are
a. an optional step in the accounting cycle.
b. posted to the ledger accounts from the worksheet.
c. journalized in the general journal.
d. made to close permanent or real accounts.

C) journalized in the general journal.

Explanation: Closing entries are the journal entry that is done in the accounting field in manual manner.The entry is done to move the temporary accounts into the permanent accounts. They are made at the completion of the accounting time in general journal .

Other options are incorrect because it is a necessary task to do in accounting field. It is not shifted from ledger account towards worksheet and it doesn't end the real account.Thus, the correct option is option(C).

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