1. 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:

   Retained Earnings	$365,620
   Dividends	6,800
   Fees Earned	129,540
   Wages Expense	40,430
   Rent Expense	13,010
   Supplies Expense	15,170
   Miscellaneous Expense	1,370

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

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