Chapter 4 Completing the Accounting From the list that follows, identify the accounts that should be closed to Income Summa EX 4-14 Identifying accounts to be closed the end of the fiscal year: A. Accounts Payable B. Accumulated Depreciation ---Equipment C. Depreciation Expense-Equipment D. Equipment E. Common Stock F. Dividends G. Fees Earned H. Land 1. Supplies J. Supplies Expense K. Wages Expense L. Wages Payable