Use the following worksheet to answer the following problems.

Finley Company
Worksheet
For the Year Ended December 31, 2010

Adjusted Trial Balance Income Statement Balance Sheet
Account Title Debit Credit Debit Credit Debit Credit
Cash 48,000 48,000
Accounts Receivable 18,000 18,000
Supplies 6,000 6,000
Equipment 57,000 57,000
Accumulated Depr-Equip 18,000 18,000
Accounts Payable 30,000 30,000
Wages Payable 6,000 6,000
C. Finley, Capital 33,000 33,000
C. Finley, Drawing 3,000 3,000
Fees Earned 141,000 141,000
Wages Expense 63,000 63,000
Rent Expense 18,000 18,000
Depreciation Expense 15,000 15,000
Totals 228,000 228,000 96,000 141,000 132,000 87,000
Net Income (Loss) 45,000 45,000
141,000 141,000 132,000 132,000

what journal entry to close revenues would be ?