After the accounts have been adjusted at December 31, the end of the fiscal year, the following balances were taken from the ledger of Twin Trees Landscaping Company: Oscar killingsworth, Capital $503,900 Oscar killingsworth, Drawing Fees Earned $8,200 $279,100 Wages Expense $221,600 Rent Expense $43,800 Supplies Expense $9,000 Miscellaneous Expense $10,200 Journalize the closing entries.