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

Utilities Payable

[ Choose ] credit debit n/a
Utilities Expense

[ Choose ] credit debit n/a
Supplies

[ Choose ] credit debit n/a
Supplies Expense

[ Choose ] credit debit n/a
Fees Earned

[ Choose ] credit debit n/a
Unearned Fees

[ Choose ] credit debit n/a
Accounts Receivable

[ Choose ] credit debit n/a
Dividends

[ Choose ] credit debit n/a
Retained Earnings

[ Choose ] credit debit n/a
Accumulated Depreciation - Equipment

[ Choose ] credit debit n/a

Depreciation Expense - Equipment

[ Choose ] credit debit n/a
Equipment

[ Choose ] credit debit n/a
Prepaid Insurance

[ Choose ] credit debit n/a
Insurance Expense