After the accounts have been adjusted at October 31, the end of the fiscal year, the following balances were taken from the ledger of Velocity Delivery Services Co.:
Lisa Jordon, Capital ........... $318,500
Lisa Jordon, Drawing .......... 36,000
Fees Earned ............. 475,150
Wages Expense ............. 390,000
Rent Expense ............. 85,000
Supplies Expense ........... 38,350
Miscellaneous Expense ......... 12,675
Journalize the four entries required to close the accounts.