From the list below, identify the accounts that should be closed to Income Summary at the end of the fiscal year:

a. Accounts Payable
b. Accumulated Depreciation—Equipment
c. Depreciation Expense—Equipment
d. Equipment
e. Ernie Hale, Capital
f. Ernie Hale, Drawing
g. Fees Earned
h. Land
i. Supplies
j. Supplies Expense
k. Wages Expense
l. Wages Payable