AR CUNY Libraries After the accounts have been adjusted at January 31, the end of the year, the following balances are taken from the ledger of Harrison's Dog Walking Service Company: Harrison Taylor, Capital $347,410 Harrison Taylor, Drawing 13,840 Fees Earned 121,170 Wages Expense 48,040 Rent Expense 15,170 Supplies Expense 14,730 1,500 Miscellaneous Expense Journalize the entries required to close the accounts. If an amount box does not require an entry, leave it blank Jan. 31 1 C Jan 31