From the list that follows, identify the accounts that should be closed at the end of the fiscal year:
a. Accounts Payable
b. Accumulated Depreciation—Equipment
c. Depreciation Expense—Equipment
d. Equipment
e. Common Stock
f. Dividends
g. Fees Earned
h. Land
i. Supplies
j. Supplies Expense
k. Wages Expense
l. Wages Payable