After the accounts have been adjusted at March $31,$ the end of the fiscal year, the following balances were taken from the ledger of Haverty Services Services:

Line Item Description Amount

Bashir Yousif, Capital $$661,800$

Bashir Yousif, Drawing $29,000$

Fees Earned $672,050$

Wages Expense $441,200$

Rent Expense $105,900$

Supplies Expense $39,710$

Miscellaneous Expense $13,235$

Journalize the two entries required to close the accounts. If an amount box does not require an entry, leave it blank.