D. INSTRUCTIONS: Indicate the accounts to be debited and credited to record the selected closing entries described below by inserting the letter designations in the appropriate columns. A. Accumulated Depreciation E. Fees Earned B. H. Loehr, Capital F. Income Summary C. H. Loehr, Drawing G. Salaries Expense D. Depreciation Expense H. Salaries Payable DESCRIPTIONS Debit Credit O. Close the salaries expense account 0. F 0. G 1-2.Close the appropriate depreciation account 1. 2. 3-4.Close the appropriate revenue account 3. 4. 5-6.Close the drawing account 5. 6. 7-8.Close the income summary account (net loss) 7. 8.