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		9,827				9,827
Dividends	1,000				1,000
Fees Earned		44,116		44,116
Wages Expense	21,626		21,626
Rent Expense	5,550		5,550
Depreciation Expense	5,767		5,767
Totals	76,943	76,943	32,943	44,116	44,000	32,827
Net Income (Loss)			11,173			11,173
			44,116	44,116	44,000	44,000

The entry to close Income Summary would be