(8 points) After the accounts have been adjusted at January 31, 2008, the end of the fiscal year, the following balances are taken from the ledger of Reach It Batting Cages Company Capital Stock Dividends Fees Earned Wages Expense Rent Expense Supplies Expense Miscellaneous Expense $356,000 12,000 123,400 36,000 50,000 14,300 1,050 Journalize the four entries required to close the accounts