It is obvious that an error occurred in the preparation and/or posting of closing entries if:
A.
all revenue and expense accounts have zero balances.
B.
the owner's capital account is debited for the amount of the net loss for the period.
C.
the income summary account is debited for the amount of net income for the period.
D.
all balance sheet accounts have zero balances.
E.
only permanent accounts appear on the post-closing trial balance.