After the accounts have been adjusted at April 30, the end of the fiscal year, the following balances were taken from the ledger of Nuclear Landscaping Co.: Felix Godwin, Capital $439,700 Felix Godwin, Drawing 37,000 Fees Eamed 326,445 Wages Expense 252,700 Rent Expense 60,600 Supplies Expense 22,745 Miscellaneous Expense 7,580 Journalize the two entries required to close the accounts. For a compound transaction, if an amount box does not require an entry, leave it blank. Apr. 30 Apr. 30