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 $503,900

Oscar Killingsworth, Drawing 8,200

Fees Earned 279,100

Wages Expense221,600

Rent Expense43,800

Supplies Expense9,000

Miscellaneous Expense10,200

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