Use the following worksheet to answer the following questions. Finley Company Worksheet For the Year Ended December 31, 2014 Income Statement Adjusted Trial Balance Balance Sheet Account Title Credit Debit Credit Credit Debit 48 18 Debit ash ccounts Receivable upplies 48 18 6,000 57 6,000 57 Equipment Accumulated Depr-Equip 18,00 25 25 6 ccounts Payable ages Payable Finley, Capital Finley, Drawin 6 33,00 33,00 3 Fees Earned 155 155 63 27 15,000 ages Expense 63 27 15,000 Rent Expense ation Expense 155 132 otals Net Income (Loss 237,0 237 105 82 155,000 155 132,000 132,000 Based on the preceding trial balance, the entry to close C. Finley, Drawing would be: A. debit C. Finley, Capital $3,000, credit C. Finley, Drawing $3,000 B. debit C. Finley, Capital $12,000, credit C. Finley, Drawing $12,000 .debit C. Finley, Drawing $3,000, credit C. Finley. Capital $3,000 D. debit C. Finley, Drawing $12,000; credit C. Finley, Capital $12,000