After the accounts have been adjusted at November 30, the end of the fiscal year, the following balances were taken from the ledger of Diamond Landscaping Co.:
Retained Earnings ............................................$2,550,000
Dividends .................................................................25,000
Fees Earned ........................................................1,150,000
Wages Expense .....................................................613,750
Rent Expense ........................................................120,000
Supplies Expense ......................................................9,150
Miscellaneous Expense ..........................................11,000

Journalize the two entries required to close the accounts.