Which of the following accounts is not closed at the end of the accounting period?

Question

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Allowance for Bad Debts is a contra-asset account and is not closed at the end of the accounting period. It is used to estimate and adjust for the amount of accounts receivable that are expected to not be collected. The other accounts listed (Factory Overhead, Cost of Goods Sold, and Income Summary) are all temporary accounts that are closed at the end of the accounting period.

Which of the Following Accounts Is Not Closed at the End