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 services

Bashir Yousif, Capital $3,551,000

Bashier Yousif, Drawing $41,500

Fees Earned $1,200,000

Wages Expense $741,700

Rent Expense $68,600

Supplies Expense $ 14,950

Misc Expense $8,750

Journalize the two entries required to close the accounts

Chart of accounts

Assets

11. Cash

12 A/R

13 Supplies

14 Prepaid Rent

15 Land

Liabilities

21 A/P

22 Unearned Fees

23 Wages Payable

Equity

31 Bashir Yousif, Capital

33 Bashir Yousif, Drawing

Revenue

41 Fees Earned

Expenses

51 Wages Expense

52 Rent Expense

53 Supplies Expense

59 Misc Expense