Adjusted Trial Balance Income Statement Balance Sheet Account Title Dr. Cr. Dr. Cr. Dr. Cr. Cash 16,000 16,000 Accounts Receivable 6,000 6,000 Supplies 2,000 2,000 Equipment 19,000 19,000 Accumulated Depreciation 6,000 6,000 Accounts Payable 10,000 10,000 Wages Payable 2,000 2,000 C. Finley, Capital 11,984 11,984 C. Finley, Drawing 1,000 1,000 Fees Earned 45,910 45,910 Wages Expense 21,784 21,784 Rent Expense 5,721 5,721 Depreciation Expense 4,389 4,389 75,894 75,894 31,894 45,910 44,000 29,984 Net Income 14,016 14,016 45,910 45,910 44,000 44,000 The expenses would be closed by a. crediting Wages Expense for $21.784, Rent Expense for $5,721, and Depreciation Expense for $4,389 b. crediting Expenses for $21,784 c. debiting Expenses for $31,894 d. debiting Wages Expense for $21,784, Rent Expense for $5,721, and Depreciation Expense for $4,389