Identify whether the following accounts are temporary or permanent accounts and which of the accounts should be closed with a debit or a credit at the end of the fiscal year. If it is not closed, mark it as n/a. Account Name Indicate whether permanent is the account closed with a or temporary debit, credit or n/a Insurance Expense Supplies Unearned Fees P. White, Capital P. White, Drawings Fees Earned Accumulated Depreciation- Equipment Accounts Payable Prepaid Insurance Rent Expense