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 1. Wages Payable