Respectively, Accounts Receivable, Salary Expense and Salary Payable are: A. all permanent accounts. B. permanent, temporary, and permanent accounts. C. temporary, permanent, and temporary accounts. D. permanent, temporary, and temporary accounts.

B. permanent, temporary, and permanent accounts

Explanation:

Having in mind the closing of accounts at the end of the accounting year, the difference between permanent and temporary accounts is the following:

- Permanent accounts are the ones that are not closed at the end of the account year; instead, their balance is moved to the following year, as the starting balance. Asset accounts which are permanent are: Accounts receivable, Investment, Equipment, Cash, while the permanent Liability accounts are Accounts payable, Salary Payable, Utilities Payable ...

- Temporary accounts always start with zero balance when the accounting year begins. The balance at the end of the year is handled by moving it to another account. All sorts of revenues and expenses belong to this account category.