From the following list, identify the accounts that should be closed to Income Summary at the end of the fiscal year:

a. Accounts Receivable g. Dividends

b. Accumulated Depreciation-

h. Land Equipment i. Supplies

c. Depreciation Expense-Equipment j. Supplies Expense

d. Equipment k. Wages Expense

e. Fees Earned 1. Wages Payable objs. 2,3