se this end$-$of$-$period spreadsheet to answer the question that follows.

Finley Company

End$-$of$-$Period Spreadsheet

For the Year Ended December $31$

Adjusted Trial Balance Income Statement Balance Sheet

Account Title Debit Credit Debit Credit Debit Credit

Cash $16,00016,000$

Accounts Receivable $6,0006,000$

Supplies $2,0002,000$

Equipment $76,38676,386$

Accumulated Depr. $6,0006,000$

Accounts Payable $10,00010,000$

Wages Payable $2,0002,000$

Jo Finley, Capital $67,00067,000$

Jo Finley, Drawing $3,5003,500$

Fees Earned $45,25745,257$

Wages Expense $14,60114,601$

Rent Expense $6,1566,156$

Depreciation Expense $5,6145,614$

Totals $130,257130,25726,37145,257103,88685,000$

Net Income $($Loss$)18,88618,886$

Total $45,25745,257103,886103,886$

The entry to close Jo Finley, Drawing would be

a$.$ debit Jo Finley, Drawing, $$3,500$; credit Salary Expense, $$3,500$

b$.$ debit Salary Expense, $$3,500$; credit Jo Finley, Drawing, $$3,500$

c$.$ debit Jo Finley, Capital, $$3,500$; credit Jo Finley, Drawing, $$3,500$

d$.$ debit Jo Finley, Drawing, $$3,500$; credit Jo Finley, Capital, $$3,500$