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 Dividends Fees Earned Wages Expense Rent Expense Supplies Expense Miscellaneous Expense $360,690 6,020 123,190 43,970 13,460 14,580 2,110 Required: Journalize the two entries required to close the accounts. Refer to the Chart of Accounts for exact wording of account titles. 1 2 3 4 5 6 7 8 DATE DESCRIPTION POST. REF. DEBIT CREDIT ASSETS LIABILITIES EQUITY