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 $374,200 Dividends Fees Earned Wages Expense Rent Expense Supplies Expense Miscellaneous Expense 6,000 135,570 43,830 13,920 14,320 1,110 Journalize the two entries required to close the accounts. If an amount box does not require an entry, leave it blank. Datel Account Jan. 31 Enes Earned Debit Credit Wages Fopense Bent Experne Supplies Expense Miscellaneous Expense Common Stock Jan. 31 Betained Earnings Dividends