Closing entries with net loss OBJ. 3 Mira Services Co. offers its services to individuals desiring to improve their personal images. After the accounts have been adjusted at October 31, the end of the fiscal year, the following balances were taken from the ledger of Mira Services Co.:

Retained Earnings $910,000 Rent Expense $72,000 Dividends 16,000 Supplies Expense 11,900 Fees Earned 519,300 Miscellaneous Expense 14,250 Wages Expense 488,000 Journalize the four entries required to close the accounts.