From the following list, identify the accounts that should be closed to Income Summary at the end of the fiscal year:
a. Accounts Receivable
b. Accumulated Depreciation-Equipment
c. Depreciation Expense-Equipment
d. Equipment
e. Erin Dowley, Capital
f. Erin Dowley,
g. Fees Earned
h. Land
i. Supplies
j. Supplies Expense
k. Wages Expense Drawing
l. Wages Payable