5. After the accounts have been adjusted at January 31 the end of the fiscal year, the following balances are taken from the ledger of Harrison's Dog Walking Service Company Common Stock Retained Earnings Dividends Fees Earned Wages Expense Rent Expense Supplies Expense Miscellaneous Expense $340,000 9,000 6,000 124,600 29,000 43,000 7,300 5,700 Journalize the four entries tequired to close the accounts