Finley Company End-of-Period Spreadsheet For the Year Ended December 31 Balance Sheet Adjusted Trial BalanceIncome Statement Account Title DebitCredit Debit redit Debit Credit 48 ,000 0 I 48.000 Accounts Receivable 18,0 Supplies quipment 57 57,00 Accumulated Depr. Accounts Payable 25 25 Wages Payable Common Stock Retained 30 Earnings Dividends Fees Earned Wages 155 Expense Rent Expense 27,000 Depreciation Totals let Income 237 237,000105,000 155 132 Loss) 155,000155 132 132 The entry to close expenses would be: a. Expenses 105,000 Income Summary 105,000 O b. Wages Expense Rent Expense Depreciation Expense 63,000 27,000 15,000 Dividends 105,000 Oc. Income Summary 105,000 Wages Expense Rent Expense Depreciation Expense 63,000 27,000 15,000 O d. Wages Expense Rent Expense Depreciation Expense 63,000 27,000 15,000 Income Summary 105,000