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$352,150 14,640 120,020 41,510 4,780 14,010 1,900 Harrison Taylor, Drawing Fees Earned Wages Expense Rent Expense Supplies Expense Miscellaneous Expense Required: Journalize the entries required to close the accounts. Refer to the Chart of Accounts for exact wording of account tiries