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 Harrison Taylor, Drawing Fees Earned Wages Expense Rent Expense Supplies Expense Miscellaneous Expense $373,180 12,180 132,830 45,320 13,810 15,590 1,370 Journalize the entries required to close the accounts. If an amount box does not require an entry, leave it blank. Jan. 31 Jan. 31