The accounts to be debited in the closing entries at year-end include: Select one: a. Accumulated Depreciation, Purchases, Freight-In b. Interest Revenue, Purchase Returns, Sales c. Purchase Returns, Purchase Discounts, Freight-Out d. Prepaid Expense, Depreciation Expense, Freight-Out e. Depreciation Expense, Purchases, Sales Returns A firm began operations on January 1, 2017, with contributed capital of $50,000. Revenue Expense Dividends 2017 $253,000 $125,400 $35,200 2018 $572.000 $258,500 $83,600 What was Total Equity at the end of 2017 and 2018, respectively? Select one: a. $92,400, $322,300 b. $142,400, $229,900 c. $92,400, $313, 500 d. $142,400, $372,300 e. $142,400, $279,900 On December 31, 20X2, as part of the year-end adjusting journal entries, the Strickland Company accrues three days' wages of $600 ($200 per day). The proper 12/31/X2 closing entries are made. On 1/1/X3, Strickland does NOT make the reversing entry. Strickland pays the weekly payroll of $1,000 on 1/2/X3. The balance in the Wage Expense account after the 1/2/X3 journal entry will be: Select one: a. $0 b. $400 c. $600 d. $800 e. $1,000