after the accounts have been adjusted at January 31 end of the first school year the following balances are taken from the ledger of Harrisons dog walking service company Common stock 338,990 retained earnings 12,500 Dividence 5220

After the accounts have been adjusted at January 31, the end of the fiscal year, the following balances are taken from the ledger of Harrison's Dog Walking S $338,990 12,500 Common Stock Retained Earnings Dividends Fees Earned Wages Expense 5,220 139,820 49,120 Rent Expense 13,260 15,370 Supplies Expense Miscellaneous Expense 1.000 Required: Journalize the four entries required to close the accounts. Refer to the Chart of Accounts for exact wording of account billes. General Journal Aft Journalize the four entries required to close the accounts on January 31. Refer to the Chart of Accounts for exact wording of account titles. PAGE 1 JOURNAL DATE DESCRIPTION POST. REF DEBIT CREDIT 1 2 3 4 5 6 7 8 9 10 11 Jo Chart of Accounts ASSETS REVENUE 11 Cash 41 Fees Earned 12 Accounts Receivable 13 Interest Receivable EXPENSES 14 Prepaid Insurance 51 Wages Expense 1 15 Notes Receivable 2 16 Equipment 17 Accumulated Depreciation 52 Rent Expense 53 Supplies Expense 59 Miscellaneous Expense 3 4 5 6 LIABILITIES 21 Accounts Payable 22 Wages Payable 7 24 Unearned Revenue 8 EQUITY 10 31 Common Stock 11 32 Retained Earnings 33 Dividends 34 Income Summary