1. Wrap Up the Revenue: Debit: Fees Earned Revenue ($90,000) Credit: Retained Earnings ($90,000).

2. Tally Up Expenses (Selling and Administrative): Debit: Selling Expenses ($45,000) Debit: Administrative Expenses ($16,000) Credit: Retained Earnings ($61,000).

3. Give Shareholders Their Due (Dividends): Debit: Retained Earnings ($6,000) Credit: Dividends ($6,000). 

4. Handle the Unexpected (Miscellaneous Expense): Debit: Miscellaneous Expense ($2,300) Credit: Retained Earnings ($2,300) These entries ensure your financial records are nice and tidy for the new accounting period.