ACCOUNTING

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: Retained Earnings $370,500 Dividends 6,720 Fees Earned 136,000 Wages Expense 41,200 Rent Expense 13,340 Supplies Expense 16,000 Miscellaneous Expense 1,970 Journalize the two entries required to close the accounts. If an amount box does not require an entry, leave it blank. Jan. 31 Fees Earned 136,000 Wages Expense 41,200 Rent Expense 13,340 Supplies Expense 16,000 Miscellaneous Expense 1,970 Retained Earnings 370,500 Jan. 31 Retained Earnings Dividends