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	$374,070
Dividends	6,150
Fees Earned	127,770
Wages Expense	43,620
Rent Expense	15,190
Supplies Expense	15,160
Miscellaneous Expense	3,000

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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