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 Dividends Fees Earned Wages Expense Rent Expense Supplies Expense Miscellaneous Expense $365,780 6,760 131,580 47,620 14,200 14,700 2,230 Jan. 31 Journalize the two entries required to close the accounts. If an amount box does not require an entry, leave it blank. Date Account Debit Credit Jan. 31 00