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 Expense Rent Expense 221,600 43,800 Supplies Expense Miscellaneous Expense 9,000 10,200 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 Apr. 30 Oscar Killingsworth, Capital Oscar Killingsworth, Drawing