Identify which of the following accounts should be closed with a debit and which should...

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Accounting

Identify which of the following accounts should be closed with a debit and which should be closed with a credit to Retained Earnings at the end of the fiscal year. If it is not closed to Retained Earnings, mark as N/A.
AccountClassification1. Utilities Payable
CreditDebitN/AN/A
2. Utilities Expense
CreditDebitN/ACredit
3. Supplies
CreditDebitN/AN/A
4. Supplies Expense
CreditDebitN/ACredit
5. Fees Earned
CreditDebitN/ADebit
6. Unearned Fees
CreditDebitN/AN/A
7. Accounts Receivable
CreditDebitN/AN/A
8. Dividends
CreditDebitN/ADebit
9. Retained Earnings
CreditDebitN/AN/A
10. Accumulated Depreciation-Equipment
CreditDebitN/AN/A
11. Depreciation Expense-Equipment
CreditDebitN/ACredit
12. Equipment
CreditDebitN/AN/A
13. Prepaid Insurance
CreditDebitN/AN/A
14. Insurance Expense
CreditDebitN/ACredit

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