Closing the temporary accounts at the end of each accounting period does all of the following except:

A、
A、Servestotransfertheeffectsoftheseaccountstotheowner'scapitalaccountonthebalancesheet.;
B、
B、Preparesthewithdrawalsaccountforuseinthenextperiod.;
C、
C、Givestherevenueandexpenseaccountszerobalances.;
D、
D、Hasnoeffectontheowner’scapitalaccount.;
E、
E、Causesowner'scapitaltoreflectincreasesfromrevenuesanddecreasesfromexpensesandwithdrawals.