After the following accounts have been adjusted at April 30, the end of the fiscal year, the following balances were taken from the ledger of Nuclear Landscaping Co.:

Felix Godwin, Capital $643,600

Felix Godwin, Drawing $10,500

Fees Earned $356,500

Wages Expense $283,100

Rent Expense $56,000

Supplies Expense $11,500

Miscellaneous Expense $13,000

Journalize the two entries required to close the accounts.

Apr. 30
Apr. 30