20 142 points ebook Use the following account balances from the adjusted trial balance of Flora Wholesalers: Debit Credit Account Balance Balance Cash $3,100 Accounts receivable $ 490 Accounts payable $ 1,100 H. Jones, Capital $ 4,300 $900 H. Jones, Drawing Fees revenue $ 11,400 Advertising expense $6,000 Travel expense $4,200 Shipping expense $260 Computer software expense $440 Which of the following would be the first entry in the closing process for Flora Wholesalers? Multiple Choice O O Account Name Account Name Account Name Income summary Fees revenue Fees revenue Income summary H. Jones, Capital H. Jones, Drawing H. Jones, Drawing H. Jones, Capital Account Name Debit 11,400 Debit 11,400 Debit 900 Debit 900 Credit 11,400 Credit 11,400 Credit 900 Credit 900