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.: Felix Godwin, Capital $454,290 Felix Godwin, Drawing 25,000 Fees Earned 520,245 Wages Expense 398,500 Rent Expense 95,600 Supplies Expense 35,865 Miscellaneous Expense 11,955 Journalize the two entries required to close the accounts. For a compound transaction, if an amount box does not require an entry, leave it blank. Apr. 30 Felix Godwin, Capital 454,290 454,290 Felix Godwin, Drawing 25,000 Wages Expense 398,500 Fees Earned 520,245 520,245 Supplies Expense 35,865 Miscellaneous Expense 11,955 Apr. 30 Rent Payable 95,600 Felix Godwin, Capital 407,615