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: G. Harrison, Capital $381,000 G. Harrison, Drawing 7,330 Fees Earned 125,610 Wages Expense 46,250 Rent Expense 16,120 Supplies Expense 14,700 Miscellaneous Expense 2,600 Required: Journalize the two entries required to close the accounts. Refer to the Chart of Accounts for exact wording of account titles