After the accounts have been adjusted at December 31, the end of the fiscal year, the following balances were taken from the ledger of Pioneer Delivery Services Co.: Kerry Buckner, Capital Kerry Buckner, Drawing Fees Eamed $3,427,000 40,000 1,161,000 738,300 62,100 Wages Expense Rent Expense Supplies Expense Miscellaneous Expense 14,850 8,100 Required: Journalize the two entries required to close the accounts. Refer to the Chart of Accounts for exact wording of account itles