To answer this question, the user needs to have an understanding of the project management process and the steps involved in project closing.

Option A: Client appreciates your product. This statement is not necessarily a step in project closing. While it is important to have client satisfaction, it is not a defined step in the project closing process.

Option B: Client has accepted the product. This statement is a possible step in project closing. When the client accepts the final product, it signals the end of the project and the satisfaction of the client.

Option C: Lessons learned are documented. This statement is a possible step in project closing. It is important to document any lessons learned during a project to improve future projects and avoid making the same mistakes.

Option D: Archives are complete. This statement is a possible step in project closing. It is important to archive all project documents and deliverables to ensure that they are available for future reference.

Therefore, the correct answer is:

The Answer is: D (Archives are complete).