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: Line Item Description Amount Retained Earnings $349,000 Dividends 6,000 Fees Earned 124,600 Wages Expense 29,000 Rent Expense 43,000 Supplies Expense 7,300 Miscellaneous Expense 5,700 Journalize the two entries required to close the accounts. If an amount box does not require an entry, leave it blank. DateAccountDebitCredit Jan. 31 - Select - - Select - - Select - - Select - - Select - - Select - - Select - - Select - - Select - - Select - - Select - - Select - Jan. 31 - Select - - Select