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

The statement that is true about completing the accounting cycle is:

**Temporary accounts are closed at the end of the accounting cycle.**

### Explanation:
- **Temporary accounts** (like revenues, expenses, and dividends) are closed at the end of an accounting cycle to prepare for the new cycle. This ensures that the balances in these accounts start at zero for the next accounting period.

The other statements are not necessarily true:
- **Accounts must be estimated for the next fiscal year.** This is not a requirement of completing the accounting cycle; estimates may be made but are not mandatory.
- **Accounts cannot be closed until all interests have been paid.** This is not accurate; accounts can be closed even if certain payments are pending, as long as the proper financial statements reflect those obligations.
- **The account balances above remain in place for the new accounting cycle.** This is incorrect for temporary accounts, as they do not carry over their balances into the new accounting cycle. Permanent accounts do carry over balances, but this statement is too vague to be generally true for all accounts.