From the following list, identify the accounts that should be closed to Retained Earnings at the end of the fiscal year:

Line Item Description Classification

a$.$ Accounts Payable

b$.$ Accumulated Depreciation$$Equipment

c$.$ Depreciation Expense$$Equipment

d$.$ Equipment

e$.$ Common Stock

f$.$ Dividends

g$.$ Fees Earned

h$.$ Land

i$.$ Supplies

j$.$ Supplies Expense

k$.$ Wages Expense

l$.$ Wages Payable