The journal entry to close revenues would be. credit Fees Earned, $155 000: credit C. Finley, Capital, $155,000, debit Fees Earned, $155,000;credit Income summary $155,000 debit C. Finley, capital, $155 000: credit Fees Earned, $155,000 debit Income summary, $155 000; credit Fees Earned, $155,000