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: $349,000 6,000 Retained Earnings Dividends Fees Earned Wages Expense Rent Expense Supplies Expense Miscellaneous Expense 124,600 29,000 43,000 7,300 5,700 Journalize the two entries required to dose the accounts. If an amount box does not require an entry leave it blank. Jan. 31 Jan. 31