After the accounts have been adjusted at January 31, 2014, the end of the fiscal year, the following balances are taken from the ledger of Taylor Pool Service Company Hope Taylor, Capital Hope Taylor, Drawing Fees Earned Wages Expense Rent Expense Supplies Expense Miscellaneous Expense S349,000 5,000 124,600 29,000 43,000 7,300 5,700 Journalize the four entries required to close the accounts 2. Protonix Corp has a payroll of $8,000 for a five-day workweek. Its employees are paid each Friday for the five-day workweek. The adjusting entry on December 31,2015 assuming the year ends on Thursday would be: Debit Credit Descriptiorn Post Ref Date Debts that cannot be discharged in bankruptcy include all EXCEPT