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	48,000				48,000
Accounts Receivable	18,000				18,000
Supplies	6,000				6,000
Equipment	57,000				57,000
Accumulated Depreciation		18,000				18,000
Accounts Payable		25,000				25,000
Wages Payable		6,000				6,000
C. Finley, Capital		33,000				33,000
C. Finley, Drawing	3,000				3,000
Fees Earned		155,000		155,000
Wages Expense	63,000		63,000
Rent Expense	27,000		27,000
Depreciation Expense	15,000		15,000
Totals	237,000	237,000	105,000	155,000	132,000	82,000
Net Income (Loss)			50,000			50,000
			155,000	155,000	132,000	132,000

The entry to close C. Finley, Drawing would be

Select one:

a. debit C. Finley, Drawing, $3,000; credit C. Finley, Capital, $3,000

b. debit C. Finley, Capital, $12,000; credit C. Finley, Drawing, $12,000

c. debit C. Finley, Drawing, $12,000; credit C. Finley, Capital, $12,000

d. debit C. Finley, Capital, $3,000; credit C. Finley, Drawing, $3,000