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 $362,490 Harrison Taylor, Drawing 13,800 Fees Earned 131,640 Wages Expense 49,360 Rent Expense 16,330 Supplies Expense 15,720 Miscellaneous Expense 1,010 Journalize the entries required to close the accounts. If an amount box does not require an entry, leave it blank. Jan. 31 Fees Earned Harrison Taylor, Capital Rent Expense Supplies Expense Miscellaneous Expense Wages Expense Jan. 31 Harrison Taylor, Capital Harrison Taylor, Drawing