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 $352,540 Retained Earnings 13,040 Dividends 6,740 Fees Earned 135,950 Wages Expense 40,980 Rent Expense 15,390 Supplies Expense 15,200 Miscellaneous Expense 1,710 Journalize the four entries required to close the accounts. If an amount box does not require an entry, leave it blank or "0".