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	$3,513,000
Dividends	42,500
Fees Earned	1,324,000
Wages Expense	749,100
Rent Expense	68,800
Supplies Expense	14,600
Miscellaneous Expense	7,350

Journalize the four entries required to close the accounts. Refer to the Chart of Accounts for exact wording of account titles.