Use the following worksheet to answer the following questions.

Finley Company Worksheet For the Year Ended December 31, 2014
Adjusted Trial Balance	Income Statement			Balance Sheet
Account Title		Debit	Credit		Debit	Credit	Debit	Credit
Cash		48,000					48,000
Accounts Receivable		18,000					18,000
Supplies		6,000					6,000
Equipment		57,000					57,000
Accumulated Depr-Equip			18,000					18,000
Accounts Payable			25,000					25,000
Wages Payable			6,000					6,000
C. Finley, Capital			33,000					33,000
C. Finley, Drawing		3,000					3,000
Fees Earned			155,000			155,000
Wages Expense		63,000			63,000
Rent Expense		27,000			27,000
Depreciation Expense		15,000			15,000
Totals		237,000	237,000		105,000	155,000	132,000	82,000
Net Income (Loss)					50,000			50,000
					155,000	155,000	132,000	132,000

The journal entry to close revenues would be:

a.	debit Income Summary $155,000, credit Fees Earned $155,000
b.	debit C. Finley, Capital $155,000, credit Fees Earned $155,000
c.	debit Fees Earned $155,000; credit Income Summary $155,000
d.	credit Fees Earned $155,000; credit C. Finley, Capital $155,000