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	$362,510
Harrison Taylor, Drawing	12,260
Fees Earned	135,620
Wages Expense	48,490
Rent Expense	14,840
Supplies Expense	15,710
Miscellaneous Expense	2,120

Journalize the entries required to close the accounts. If an amount box does not require an entry, leave it blank.

Jan. 31		- Select -	- Select -
		- Select -	- Select -
		- Select -	- Select -
		- Select -	- Select -
		- Select -	- Select -
		- Select -	- Select -
Jan. 31		- Select -	- Select -
		- Select -	- Select -