EX 4-14 Identifying accounts to be closed OBJ. 3 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 g. Jackie Lindsay, Drawing b. Accumulated Depreciation h. Land c. Building i. Supplies d. Depreciation Expense j. Supplies Expense e. Fees Earned k. Unearned Rent f. Jackie Lindsay, Capital 1. Wages Expense