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 Eamed $349,000 6,000 124,600 Wages Expense Rent Expense Supplies Expense Miscellaneous Expense 29.000 43,000 7.300 5,700 Journalize the two entries required to close the accounts