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$3,513,000Dividends42,500Fees Earned1,324,000Wages Expense749,100Rent Expense68,800Supplies Expense14,600Miscellaneous Expense7,350Journalize the four entries required to close the accounts. Refer to the Chart of Accounts for exact wording of account titles.