After the accounts have been adjusted at April 30, the end of the fiscal year, the following balances were taken from the ledger of Twin Trees Landscaping Co.: Oscar Killingsworth, Capital $720,150 Oscar Killingsworth, Drawing 29,000 Fees Earned 646,295 Wages Expense Rent Expense 489,900 117,600 Supplies Expense Miscellaneous Expense 44,090 14,695 Journalize the two entries required to close the accounts. If an amount box does not require an entry, leave it blank. Apr. 30 Oscar Killingsworth, Capital Fees Earned Wages Expense Rent Expense Supplies Expense Miscellaneous Expense 646,295 489,900 117,600 44,090 14,695 Apr. 30 Oscar Killingsworth, Capital 29,000 Oscar Killingsworth, Drawing 29,000