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 DogWalking Service Company:

Retained Earnings 9,000

Dividends 6,000

Fees Earned 124,600

Wages Expense 2,900

Rent Expense 43,000

Supplies Expense 7,300

Miscellaneous Expense 5,700

Journalize the four entries required to close the accounts.