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 $923,120 Oscar Killingsworth, Drawing 28,000 Fees Earned 634,460 496,300 119,100 44,665 14,890 Wages Expense Rent Expense Supplies Expense Miscellaneous Expense Journalize the two entries required to close the accounts.