EX 4S2 From the following list, identify the accounts that should be closed to Income Summary at the end of the fiscal year: a. Accounts Payable b. Accumulated Depreciation Equipment c. Depreciation ExpenseEquipment d. Doyle Bradford, Capital e. Doyle Bradford, Drawing g. Fees Earned h. Land i. Salaries Expense j. Salaries Payable k. Supplies l. Supplies Expense