After the accounts have been adjusted at May 31, the end of the fiscal year, the following balances are taken from the ledger of Carmen Services:

Carmen Richards, Capital	$18,000
Carmen Richards, Drawing	2,500
Fees Earned	27,600
Wages Expense	12,900
Rent Expense	5,150
Supplies Expense	760
Miscellaneous Expense	250

Journalize the four entries required to close the accounts. For compound entries, if an amount box does not require an entry, leave it blank.

May 31
May 31
May 31
May 31