After the accounts have been adjusted at May 31, the end of the fiscal year, the following balances were taken from the ledger of Cabriolet Services Co.: Retained Earnings $275,810 Dividends 25,000 Fees Earned 400,840 Wages Expense 270,400 Rent Expense 64,900 Supplies Expense 24,335 Miscellaneous Expense 8,110 Journalize the two entries required to close the accounts. If an amount box does not require an entry, leave it blank. Nov. 30 Fees Earned Wages Expense Rent Expense Supplies Expense Miscellaneous Expense | VIII Nov. 30