Identifying accounts to be closed

From the list that follows, identify the accounts that should be closed at the end of the fiscal year:

a$.$ Accounts Payable

b$.$ Accumulated Depreciation$-$Equipment

c$.$ Depreciation Expense$-$Equipment

d$.$ Equipment

e$.$ Fees Earned

f$.$ Land

g$.$ Lavern Fromm, Capital

h$.$ Lavern Fromm, Drawing

i$.$ Supplies

j$.$ Supplies Expense

k$.$ Wages Expense

Wages Payable