Final answer:
Unearned revenue would not be closed at year-end by debiting the account. It is a liability account that represents an obligation to provide goods or services in the future.
Step-by-step explanation:
Out of the given options, Unearned revenue would not be closed at year-end by debiting the account.
Unearned revenue represents the money received by a business in advance for goods or services that have not yet been delivered. It is a liability account that represents an obligation to provide the goods or services in the future.
At year-end, unearned revenue is typically closed by crediting the account, not by debiting it. This is done to recognize the revenue as earned and move it from a liability account to a revenue account.