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: Common Stock $366,360 Retained Earnings 13,700 Dividends 7,670 Fees Earned 137,610 Wages Expense 42,120 Rent Expense 13,860 Supplies Expense 14,590 Miscellaneous Expense 1,380 Required: Journalize the four entries required to close the accounts. Refer to the Chart of Accounts for exact wording of account titles. CHART OF ACCOUNTS Harrison's Dog Walking Service Company General Ledger ASSETS REVENUE 11 Cash 41 Fees Earned 12 Accounts Receivable 13 Interest Receivable EXPENSES 14 Prepaid Insurance 51 Wages Expense 15 Notes Receivable 52 Rent Expense 16 Equipment 53 Supplies Expense 17 Accumulated Depreciation 59 Miscellaneous Expense LIABILITIES 21 Accounts Payable 22 Wages Payable 24 Unearned Revenue LIABILITIES 21 Accounts Payable 22 Wages Payable 24 Unearned Revenue EQUITY 31 Common Stock 32 Retained Earnings 33 Dividends 34 Income Summary PAGE 1 JOURNAL DATE DESCRIPTION POST. REF. DEBIT CREDIT 1 2 3 4 5 6 7 8 9 10 11