Identify which of the following accounts should be closed

Identify which of the following accounts should be closed with a debit (Dr) or a credit (Cr) to Income Summary at the end of the fiscal year. If it is not closed to Income Summary, mark as n/a

Utilities Payable

Utilities Expense

Supplies

Supplies Expense

Fees Earned

Unearned Fees

Accounts Receivable

Dividends

Capital Stock

Accumulated Depreciation – Equipment

Depreciation Expense – Equipment

Equipment

Prepaid Insurance

Insurance Expense

Retained Earnings