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: Common Stock $345,540 Retained Earnings 13,020 Dividends 6,660 Fees Earned 135,370 Wages Expense 40,210 Rent Expense 16,280 Supplies Expense 14,600 Miscellaneous Expense 2,420 Journalize the four entries required to close the accounts. If an amount box does not require an entry, leave it blank or "O". Jan. 31 Jan. 31 Jan. 31 Jan. 31 o