After the accounts have been adjusted at April 30, the end of the fiscal year, the following balances were taken from the ledger of Nuclear Landscaping Co.: Retained Earnings $643,600 Dividends 10,500 Fees Earned 356,500 Wages Expense 283,100 Rent Expense 56,000 Supplies Expense 11,500 Miscellaneous Expense 13,000

Journalize the four entries required to close the accounts. Refer to the Chart of Accounts for exact wording of account titles.

CHART OF ACCOUNTS

Nuclear Landscaping Co. General Ledger

ASSETS

11 Cash

12 Accounts Receivable

13 Supplies

14 Prepaid Rent

15 Land

LIABILITIES

21 Accounts Payable

22 Unearned Fees

23 Wages Payable

EQUITY

31 Common Stock

32 Retained Earnings

33 Dividends

34 Income Summary

REVENUE

41 Fees Earned

EXPENSES

51 Wages Expense

52 Rent Expense

53 Supplies Expense 59 Miscellaneous Expense