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 g. Fees Famed b. Accumulated Depreciation-Equipment h. Land c. Depreciation Expense i. Supplies d. Equipment Supplies Expense e. Erin Dowley, Capital k. Wages Expense f. Erin Dowley, Withdrawals I Wages Payable