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 19,864 19,864 C. Finley, Drawing 1,000 1,000 Fees Earned 40,148 40,148 Wages Expense 21,787 21,787 Rent Expense 6,799 6,799 Depreciation Expense 5,426 5,426 78,012 78,012 34,012 40,148 44,000 37,864 Net Income 6,136 6,136 40,148 40,148 44,000 44,000 The first closing entry would include a a. debit to C. Finley, Capital for $40,148 b. credit to C. Finley, Capital for $40,148 c. debit to C. Finley, Capital for $6,136 Od. credit to C. Finley, Capital for $6,136