C Instructions Chart of Accounts Journal Instructions Summit Services Co. offers its services to Individuals desiring to improve their personal images. After the accounts have been adjusted at May 31, the end of the fiscal year, the following balances were taken from the ledger of Summit Services: Fees Earned Dividends $603,870 11,600 Rent Expense 523,200 Retained Earnings 484,400 Supples Expenso 72.000 11,120 Wages Expense Miscellaneous Expense 13,750 Instructions Chart of Accounts Journal Journal PAGE 1 ACCOUNTING EQUATION JOURNAL DERIT CRCDIT ASSETS LILITIES EQUITY POST REY DATE DESCRIPTION Closing Entries > 3 4 5 7 3