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