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 14,754 14,754 C. Finley, Drawing 1,000 1,000 Fees Earned 43,843 43,843 Wages Expense 21,440 21,440 Rent Expense 5,607 5,607 Depreciation Expense 5,550 5,550 76,597 76,597 32,597 43,843 44,000 32,754 Net Income 11,246 11,246 43,843 43,843 44,000 44,000 Use the end-of-period spreadsheet for Finley Company. The first closing entry would include a

a.credit to C. Finley, Capital for $43,843

b.credit to C. Finley, Capital for $11,246

c.debit to C. Finley, Capital for $43,843

d.debit to C. Finley, Capital for $11,246