After the accounts have been adjusted at November 30, the end of the fiscal year, the following balances were taken from the ledger of Diamond Landscaping Co. Retained Earnings Dividends Fees Earned Wages Expense Rent Expense Supplies Expense Miscellaneous Expense $3,531,000 36,000 1,372,000 746,200 64,300 14,750 8,950 Journalize the two entries required to close the accounts. Refer to the Chart of Accounts for exact wording of account titles General Ledger ASSETS REVENUE 11 Cash 41 Fees Earned 12 Accounts Receivable 13 Supplies EXPENSES 14 Prepaid Rent 51 Wages Expense 52 Rent Expense 15 Land 53 Supplies Expense LIABILITIES 59 Miscellaneous Expense 21 Accounts Payable 22 Unearned Fees 23 Wages Payable EQUITY 31 Common Stock 32 Retained Earnings 33 Dividends