For the Year Ended December 31 Adjusted Trial Balance Income Statement Balance Sheet Account Title Dr. Cr. Dr. Cr. Dr. Cash 16,000 16,000 6,000 6,000 2,000 2,000 19,000 19,000 6,000 6,000 10,000 10,000 2,000 Accounts Receivable Supplies Equipment Accumulated Depreciation Accounts Payable Wages Payable C. Finley, Capital C. Finley, Drawing Fees Earned Wages Expense Rent Expense Depreciation Expense 2,000 10,167 10,167 1,000 1,000 47,043 47,043 21,328 21,328 5,626 5,626 4,256 4,256 75,210 75,210 31,210 47,043 44,000 28,167 15,833 15,833 Net Income 47,043 47,043 44,000 44,000 The expenses would be closed by