What account titles would not be debited in the process of preparing closing entries for Andrew's Auto Shop?

In the process of preparing closing entries for Andrew's Auto Shop, account titles that would not be debited include asset accounts (like Cash, Accounts Receivable, and Inventory) and liability accounts (like Accounts Payable and Notes Payable). Additionally, equity accounts such as Common Stock or Additional Paid-In Capital would also not be debited. Closing entries primarily involve revenue and expense accounts, which are typically debited to reset their balances to zero for the new accounting period.