From the list at the top of the next page, 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. Fauzi Hanna, Capital
f. Fauzi Hanna, Drawing
g. Fees Earned
h. Land
i. Supplies
j. Supplies Expense
k. Wages Expense
l. Wages Payable