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: Retained Earnings $346,300 Dividends 7,790 Fees Earned 122,330 Wages Expense 49,180 Rent Expense 15,420 Supplies Expense 15,510 2,1701 Miscellaneous Expense Journalize the two entries required to close the accounts. If an amount box does not require an entry, leave it blank. Jan. 31 Jan. 311