all of the following accounts are closed except for:\na. cash.\nb. dividends.\nc. utilities expense.\nd…

Brief Explanations:

Temporary accounts (like dividends, expenses, revenues) are closed at the end of an accounting period. Permanent accounts (like cash) are not closed. Cash is a permanent account on the balance sheet. Dividends (a contra - equity account), Utilities Expense (an expense), and Service Revenue (a revenue) are temporary accounts.

Answer:

A. Cash