After the accounts have been adjusted at April 30, the end of thefiscal year, the following balances were taken from the ledger of Twin Trees Landscaping Co.:

Oscar Killingsworth, Capital$503,900Oscar Killingsworth, Drawing8,200Fees Earned279,100Wages Expense221,600Rent Expense43,800Supplies Expense9,000Miscellaneous Expense10,200

Journalize the two entries required to close the accounts.

If an amount box does not require an entry, leave it blank.

Apr. 30Oscar Killingsworth, Capital

Fees Earned

Wages Expense

Rent Expense

Supplies Expense

Miscellaneous Expense

Apr. 30Oscar Killingsworth, Capital

Oscar Killingsworth, Drawing

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