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.