Use the following end-of-period spreadsheet below to answer the question that follow. Finley Company End-of-Period Spreadsheet For the Year Ended December 31 Adjusted Trial Balance Income Statement Balance Sheet Account Title Dr. Cr. Dr. Cr. Dr. Cr. Cash 16,000 16,000 Accounts Receivable 6,000 6,000 Supplies 2,000 2,000 Equipment 19,000 19,000 Accumulated Depreciation 6,000 6,000 Accounts Payable 10,000 10,000 Wages Payable 2,000 2,000 C. Finley, Capital 8,550 8,550 C. Finley, Drawing 1,000 1,000 Fees Earned 47,260 47,260 Wages Expense 19,956 19,956 Rent Expense 5,369 5,369 Depreciation Expense 4,485 4,485 73,810 73,810 29,810 47,260 44,000 26,550 Net Income 17,450 17,450 47,260 47,260 44,000 44,000 Use the end-of-period spreadsheet for Finley Company. The first closing entry would include a Oa. credit to C. Finley. Capital for $17.450 Ob. debit to C. Finley, Capital for $17,450 Oc. credit to C. Finley, Capital for $47,260 Od. debit to C. Finley: Capital for $47.260