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 $816,930 Oscar Killingsworth, Drawing 32,000 Fees Earned 619,385 Wages Expense Rent Expense 469,500 112,700 Supplies Expense Miscellaneous Expense 42,255 14,085 Journalize the two entries required to close the accounts. If an amount box does not require an entry, leave it blank. Apr. 30 Apr. 30