Reviewing the given information, what is true about completing the accounting cycle?

Let's review the statements regarding completing the accounting cycle:

1. **Accounts must be estimated for the next fiscal year.**
- This statement is **not necessarily true** for completing the accounting cycle. While budgeting and forecasting for the next year may involve estimates, completing the accounting cycle itself typically involves closing out the current year's accounts rather than making estimates for the next fiscal year.

2. **The account balances above remain in place for the new accounting cycle.**
- This statement can be **partially true**, but it's not entirely accurate for all accounts. Temporary accounts (like revenues and expenses) are closed at the end of the accounting cycle and do not carry over. Permanent accounts (like assets, liabilities, and equity) do carry their balances into the new accounting cycle.

3. **Accounts require a closing entry at the end of the accounting cycle.**
- This statement is **true**. Part of completing the accounting cycle involves making closing entries to transfer the balances of temporary accounts (revenues, expenses, and dividends) to retained earnings in order to reset those accounts for the new accounting period.

4. **Accounts cannot be closed until all interests have been paid.**
- This statement is **not true** in a general sense. Accounts are closed based on the time period end, regardless of whether all interest or other obligations have been paid. Closing entries are made at the end of the accounting period, while payments can occur at various times.

In summary, the most accurate statement regarding the completion of the accounting cycle is that **accounts require a closing entry at the end of the accounting cycle.**