Indicate the accounts to be debited and credited to record the selected closing entires described below by inserting the letter designations in the appropriate columns.

A. Accumulated depreciation

B. Depreciation expense

C. Dividens

D. Fees earned

E. Income Summary

F. Retained earnings

G. Salaries expense

Hi. Salaries payable

Description	Debit	Credit
Close the salaries expense account	E	G
Close the appropriate deprecition account
Close the dividends account
Clost the income summary account (net loss)