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 $338,990 Harrison Taylor, Drawing 12,500 Fees Earned 139,820 Wages Expense 40,640 Rent Expense 15,770 Supplies Expense 15,570 Miscellaneous Expense 2,370 Required: Journalize the entries required to close the accounts. Refer to the Chart of Accounts for exact wording of account titles. 1 2 3 4 5 7 DATE Jan. 31 Fees Earned Wages Expense Rent Expense Supplies Expense Miscellaneous Expense Harrison Taylor, Capital Jan. 31 Harrison Taylor, Capital DESCRIPTION Harrison Taylor, Drawing POST. REF. DEBIT 139,820.00 12,500.00 CREDIT 40,640.00 15,770.00 15,570.00 2,370.00 65,470.00 12,500.00