Which of the following accounts are involved in the closing entries when a merchandising company

Which of the following accounts are involved in the closing
entries when a merchandising company uses the perpetual inventory
system?
a)ÿÿÿÿÿ Operating Expenses, Sales
Revenue, and Gross Profit
b)ÿÿÿÿÿ Operating Income and Cost of
Goods Sold
c)ÿÿÿÿÿ Gross Profit, Sales Returns and
Allowances, and Sales Discounts
d)ÿÿÿÿÿ Cost of Goods Sold, Sales
Returns and Allowances, and Sales Discounts