After the accounts have been adjusted on January $31,$ the end of the fiscal year, the following balances are taken from the ledger of Harrison's Dog Walking Service Company:

Line Item Description Amount

Retained Earnings $$374,560$

Dividends $7,240$

Fees Earned $120,110$

Wages Expense $47,380$

Rent Expense $13,590$

Supplies Expense $14,690$

Miscellaneous Expense $2,160$

Journalize the two entries required to close the accounts. If an amount box does not require an entry, leave it blank.

DateAccountDebitCredit

Jan. $31$

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Jan. $31$

$-$ Select $-$