Use the following end-of-period spreadsheet 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 48,000 48,000 Accounts Receivable 18,000 18,000 6,000 6,000 57,000 57,000 18,000 Supplies Equipment Accumulated Depreciation Accounts Payable Wages Payable C. Finley, Capital C. Finley, Drawing 18,000 25,000 6,000 33,000 25,000 6,000 33,000 3,000 3,000 Fees Earned 155,000 155,000 63,000 Wages Expense Rent Expense Depreciation Expense 27,000 63,000 27,000 15,000 105,000 155,000 132,000 82,000 15,000 237,000 237,000 Net income 50,000 50,000 155.000 132.000 132.000 155.000 The expenses would be closed by O a. debiting Expenses for $105,000 Ob. crediting Expenses for $105,000 Oc. debiting Wages Expense for $63,000, Rent Expense for $27,000, and Depreciation Expense for $15,000 Od. crediting Wages Expense for $63,000, Rent Expense for $27,000, and Depreciation Expense for $15,000