Finley Company End-of-Period Spreadsheet Coptho Voam Endod noromhor 51 The journal entry to close revenues would be: debit Fees Earned, $46,027, credit Income Summary, $46,027 debit Common Stock, $46,027, credit Fees Earred, $46,027 debit Income Summary, $46,027; credit Fees Earned, $46,027 credit Fees Earned, $46,027, credit Common Stock, $46,027