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 Debit Credit Debit Credit Debit Credit 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 14,903 14,903 C. Finley, Drawing 1,000 1,000 Fees Earned 42,447 42,447 Wages Expense 20,346 20,346 Rent Expense 5,554 5,554 Depreciation Expense 5,450 5,450 Totals 75,350 75,350 31,350 42,447 44,000 32,903 Net Income (Loss) 11,097 11,097 42,447 42,447 44,000 44,000 The entry to close income summary would be: