Finley Company End-of-Period Spreadsheet For the Year Ended December 31
	Adjusted Trial Balance		Income Statement		Balance Sheet
Account Title	Debit	Credit	Debit	Credit	Debit	Credit
Cash	16,000				16,000
Accounts Receivable	6,000				6,000
Supplies	2,000				2,000
Equipment	19,000				19,000
Accumulated Depr.		6,000				6,000
Accounts Payable		10,000				10,000
Wages Payable		2,000				2,000
Common Stock		5,000				5,000
Retained Earnings		10,918				10,918
Dividends	1,000				1,000
Fees Earned		43,286		43,286
Wages Expense	21,056		21,056
Rent Expense	6,817		6,817
Depreciation Expense	5,331		5,331
Totals	77,204	77,204	33,204	43,286	44,000	33,918
Net Income (Loss)			10,082			10,082
			43,286	43,286	44,000	44,000

The entry to close expenses would be: