After the accounts have been adjusted at October 31, the end of the fiscal year, the following balances were taken from the ledger of Smart Delivery Services Co. Retained Earnings $3, 551,000 Dividends 41, 500 Fees Earned 1, 200,000 Wages Expense 741, 700 Rent Expense 68, 600 Supplies Expense 14, 950 Miscellaneous Expense 8, 750 Journalize the four entries required to close the accounts. Refer to the Chart of Accounts for exact wording of account titles