Evan Roberts owns a business, Shore Sports, that rents canoes and kayaks. In considering the following accounts at December 31. Wages Expense 19,000 Depreciation Expense 1,800 Utilities Expense 320...

Evan Roberts owns a business, Shore Sports, that rents canoes and kayaks.  In considering the following accounts at December 31.

Wages Expense                                                19,000

Depreciation Expense                                     1,800

Utilities Expense                                                      320

Insurance Expense                                                   700

Maintenance Expense                                       9,000

Income Tax Expense                                             2,700

The entry to close the expense accounts at the end of the period includes a: