50) Which of the following accounts will be directly closed to Capital at the end of the fi scal year? A) Depreciation Expense B) Fees Revenue C) Salaries Expense D) Withdrawals 51) Which of the following accounts ordinarily appears in the post-closing trial balance? A) Accumulated Depreciation B) Supplies Expense C) Fees Revenue D) Salaries Expense 52) The Income Summary account shows debits of $20,000 and credits of $18,000. This is a result of a: A) net loss of $38,000. B) net income of $2,000. C) net income of $38,000. D) net loss of $2,000. 53) After closing the revenue, expense, and withdrawal accounts, the capital increased by $2,000. Which of the following situations could have occured? A) The owner made withdrawals. B) The company had a net income of $5,000. C) The owner invested an additional amount. D) All of these answers are correct. 54) When the expenses are closed: A) Owner