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