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 $349,620 7,270 Fees Earned 138,550 49,700 14,120 Wages Expense Rent Expense Supplies Expense Miscellaneous Expense 15,280 1,410 Journalize the two entries required to close the accounts. If an amount box does not require an entry, leave it blank. Jan. 31 Jan. 31