Expenses Account is - within closing entry?

correct answer is B 

credit 

a debit entry is an expense account it causes owners equity credit.

expenses account is credit within closing entry

Each expense account is credited and the income summary is debited for the sum of the balances of expense accounts. This will reduce the balance in income summary account.

A- Debit.........................................................

Every Debit has a credit if we make a T a/c 

The balance b/f will be debited and the closing entry will be credited

Answer is Credit

Option number2 is the answer

When closing the entry its a credit.

b-credit......................................

Answer is B.