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 Depreciation 6,000 6,000 Accounts Payable 10,000 10,000 Wages Payable 2,000 2,000 C. Finley, Capital 9,876 9,876 C. Finley, Drawing 1,000 1,000 Fees Earned 47,158 47,158 Wages Expense 20,862 20,862 Rent Expense 5,829 5,829 Depreciation Expense 4,343 4,343 Totals 75,034 75,034 31,034 47,158 44,000 27,876 Net Income (Loss) 16,124 16,124 47,158 47,158 44,000 44,000 The journal entry to close revenues would be: