EX 4-13 Identifying accounts to be closed From the following list, identify the accounts that should be closed to Income Summary at the end of the fiscal year a Accounts Receivable & Fees Earned b. Accumulated Depreciation Equipment Land c Depreciation Expense 1. Supplies d. Equipment Supplies Expense e Erin Dowley, Capital k Wages Expense f. Erin Dowley, Withdrawals 1. Wages Payable EX 4-19 Identifying permanent accounts Which of the following accounts will usually appear in the post-closing trial balance? a. Accounts Payable Fees Earned b. Accumulated Depreciation Office Equipment h Office Equipment c. Bo Erath, Capital Salaries Expense d Bo Erath, withdrawals Salaries Payable e Cash k Supplies Depreciation Expense