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	$357,010
Harrison Taylor, Drawing	13,910
Fees Earned	135,880
Wages Expense	45,640
Rent Expense	13,120
Supplies Expense	15,930
Miscellaneous Expense	1,120

Required:

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

Journalize the entries required to close the accounts on January 31. Refer to the Chart of Accounts for exact wording of account tities. PAGE 1 JOURNAL DATE DESCRIPTION POST. REF. DEBIT CREDIT