After the accounts have been adjusted at January 31, the end of the year, the following balances are taken from the ledger of Harrison's Dog Walking Service Company:

Harrison Taylor, Capital	$366,360
Harrison Taylor, Drawing	13,700
Fees Earned	137,610
Wages Expense	42,040
Rent Expense	15,160
Supplies Expense	14,840
Miscellaneous Expense	1,590

CHART OF ACCOUNTSHarrison's Dog Walking Service CompanyGeneral Ledger

	ASSETS
11	Cash
12	Accounts Receivable
13	Interest Receivable
14	Prepaid Insurance
15	Notes Receivable
16	Equipment
17	Accumulated Depreciation

	LIABILITIES
21	Accounts Payable
22	Wages Payable
24	Unearned Revenue

	EQUITY
31	Harrison Taylor, Capital
32	Harrison Taylor, Drawing

	REVENUE
41	Fees Earned

	EXPENSES
51	Wages Expense
52	Rent Expense
53	Supplies Expense
59	Miscellaneous Expense

Journalize the 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