Finley Company End-of-Perlod Spreadsheet For the Year Ended December 31 Adjusted Trial Balance Income Statement Balance Sheet Debit Credit Debit Kredt Debit Credit 48,000 48,000 18,000 6,000 57,000 18,000 6,000 57,000 18,000 18,000 25,000 25,000 6,000 5,000 Account Title Cash Accounts Receivable Supplies Equipment Accumulated Depr. . Accounts Payable Wages Payable Common Stock Retained Earnings Dividends Fees Earned Wages Expense Rent Expense Depreciation Expense Totals Net Income (Loss) 30,000 30,000 3,000 3,000 3,000 3,000 155,000 155,000 63,000 27,000 63,000 27,000 15.000 15.000 105,000 82,000 237,000 237,000 155,000 132,000 50,000 50.000 155,000 132,000 155,000 132,000 The journal entry to close revenues would be: debut Fees Eamed 5155.000. credit Income Summary, 5155.000 debit Income Summary 5153.000; credit Fees Eamed, 5155.000 debit Common Stock 5155,000 credit Fees Earned. 5155.000 credit Fees Earned $155,000 credit Common Stock 5155.000 All work saved