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 Service Company: Retained Earnings $356,070 Dividends 7,360 Fees Earned 137,980 Wages Expense 44,570 Rent Expense 15,760 Supplies Expense 15,890 Miscellaneous Expense 1,750

Journalize the two entries required to close the accounts. If an amount box does not require an entry, leave it blank. Jan. 31 Fees Earned Fees Earned Fees Earned

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Jan. 31

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