Indicate the accounts to be debited and credited to record the selected closing entries described below by selecting the letter designation for the accounts in the following descriptions. Advertising Expense Contra, Capital Contra, Drawing Fees Earned Income Summary Supplies Supplies Expense Unearned Revenue Close the supplies expense account: Debit Credit Close the revenue account Debit Credit Close the capital drawing account: Debit Credit Close the income summary account (assume net income) Debit Credit