1. After the accounts have been adjusted at October 31, the end of the fiscal year, the following balances were taken from the ledger of Smart Delivery Services Co. Frank Sibley, $56,000 Capital Frank Sibley. 5,000 Drawing Fees Earned 11,400 Wages 23,400 Expense Rent Expense 13,600 Supplies 1,500 Expense Miscellaneous 600 Expense Journalize the four entries required to close the accounts. Hint: Explanation on page 161 in textbook