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 $3,531,000 Dividends 36,000 Fees Eamed 1,372,000 Wages Expense 746,200 Rent Expense 64,300 Supplies Expense 14,750 Miscellaneous Expense 8,950 Journalize the two entries required to close the accounts Aft Chart of Accounts 11 Cash 12 Accounts Receivable 13 Supplies 41 Fees Earned < Jo 14 Prepaid Rent 15 Land LIABILITIES 21 Accounts Payable 22 Unearned Fees 23 Wages Payable EXPENSES 51 Wages Expense 52 Rent Expense 53 Supplies Expense 59 Miscellaneous Expense EQUITY 31 Common Stock 32 Retained Earnings 33 Dividends from the led General Joumal Journalize the two entries required to close the accounts. General Journal Instructions PAGE 11 ACCOUNTING EQUATION JOURNAL DATE DESCRIPTION POST REF DEBIT CREDIT ASSETS Closing Entries LIABILITIES EQUITY