C) $500,000. D) Some other amount 43. In the closing of the accounts at the end of the period, which of the following is closed directly into the Retained Earnings account? A) Depreciation Expense B) Accumulated Depreciation. C) Revenue and liability accounts. D) The Income Summary account. Use the following to answer questions 44-49: Shown below is a trial balance for Dependable, Inc., on December 31, after the first year of operations, after adjusting entries: Dependable, Inc. Trial Balance December 31, 2005 S 6.200 5,100 9,000 Cash Accounts receivable Office equipment Accumulated Depreciation Accounts payable Capital Stock Retained earmings Dividends Fees earned Salaries expense Advertising expense Depreciation expense s 2,400 3,100 9,000 3,000 6,400 18,200 1,300 532.700 532.700 will: 44. Refer to the above data. The entry to close the fees earned account A) Produce a zero balance in that account when posted B) Include a debit to income summary C) Include a credit to fees earned D) Include a debit to capital stock 45. Refer to the above data. The entry to close salaries expense account will A) Produce a zero balance in that account when posted Include a credit to income summary C) Include a debit to salaries expense D) Include a credit to capital stock Phge9