Are the following correct?

Are the following accounts closed with a debit or credit or not closed at all:

1. Sales Revenue = closed with a debit
2. Sales returns and allowances = closed with a credit
3. salary expense = closed with a credit
4. inventory = closed with a debit
5. depreciation expense = credit / adjusted not closed
6. accumulated depreciation = debit / adjusted not closed
7. accounts receivable = closed with a credit
8. interest revenue = not closed adjusted
9. interest expense = not closed adjusted
10. cost of goods sold = debit, then close with credits to the contra accounts

CaptainForest

General rules of thumb:
All revenue accounts (credit balance normally) are closed with a DEBIT
All expense accounts (debit balance normally) are closed with a CREDIT
All assets and liabilities are never closed.

Therefore, of the list above, you will close the following with a DEBIT:
Sales Revenue
interest revenue

Of the list above, you will close the following with a CREDIT:
salary expense
depreciation expense
interest expense
Sales returns and allowances (because this is the opposite of a revenue account)
cost of goods sold

Of the list above, you will NEVER close the following:
accounts receivable
inventory
accumulated depreciation