After the accounts have been adjusted at June 30, the end of the fiscal year, the following balances were taken from the ledger of Classic Landscaping Co.:

Retained Earnings	$3,484,000
Dividends	36,000
Fees Earned	1,254,000
Wages Expense	748,200
Rent Expense	64,400
Supplies Expense	13,250
Miscellaneous Expense	8,950

Journalize the two entries required to close the accounts.