From the list that follows, identify the accounts that should be closed to the owner's capital account at the end of the fiscal year:

a. Accounts Receivable

b. Accumulated Depreciation

c. Building

d. Depreciation Expense

e. Fees Earned

f. Jackie Lindsay, Capital

g. Jackie Lindsay, Drawing

h. Land

i. Supplies

j. Supplies Expense

k. Unearned Rent

l. Wages Expense