Use the following to answer questions 44-49: Shown below is a trial balance for Dependable, Inc., on December 31, after the first year of operations, after adjusting entries: Dependable, Inc. Trial Balance December 31, 2005 S 6,200 5,100 9,000 Cash Accounts receivable Office equipment Accumulated Depreciation Accounts payable Capital Stock Retained earnings Dividends Fees earned Salaries expense Advertising expense Depreciation expense S 2,400 3,100 9,000 3,000 6,400 18,200 1,300 $32,700 $32.700 44. Refer to the above data. The entry to close the fees earned account will: A) Produce a zero balance in that account when posted B) Include a debit to income summary C) Include a credit to fees earned D) Include a debit to capital stock 45. Refer to the above data. The entry to close salaries expense account will: A) Produce a zero balance in that account when posted. B) Include a credit to income summary C) Include a debit to salaries expense D) Include a credit to capital stock Page 9