Use this 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 Account Title Debit Credit Debit Credit Debit Balance Sheet Credit Cash 16,000 16,000 Accounts Receivable 6,000 6,000 Supplies 2,000 2,000 Equipment 19,000 19,000 Accumulated Depr. 6,000 6,000 Accounts Payable 10,000 10,000 > Wages Payable 2,000 2,000 Jo Finley, Capital 13,556 13,556 Jo Finley, Drawing 1,000 1,000 Fees Earned 45,728 45,728 Wages Expense 21,175 21,175 Rent Expense 6,727 6,727 Depreciation Expense 5,382 5,382 77,284 77,284 33,284 45,728 44,000 31,556 Net Income 12,444 12,444 45,728 45,728 44,000 44,000 The journal entry to close revenues and expenses would involve: Oa debits to the expense accounts and Jo Finley, Capital and a credit to Fees Earned