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	$367,640
Retained Earnings	13,360
Dividends	7,330
Fees Earned	125,610
Wages Expense	46,250
Rent Expense	16,120
Supplies Expense	14,700
Miscellaneous Expense	2,600

Required:

Journalize the four entries required to close the accounts. Refer to the Chart of Accounts for exact wording of account titles.

Journalize the four entries required to close the accounts on January 31. Refer to the Chart of Accounts for exact wording of account titles.

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JOURNAL

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