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 $371,380 Dividends 5,930 Fees Earned 121,620 Wages Expense 43,190 Rent Expense 15,880 Supplies Expense 14,900 Miscellaneous Expense 2,180

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