Calculator Closing Entries After the 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 $318,060 Felix Godwin, Drawing 43,000 Fees Earned 364,300 Wages Expense 279,000 Rent Expense 67,000 Supplies Expense 25,110 Miscellaneous Expense 8,370 Journalize the two entries ired close the accounts. For a compound transaction, if an amount box does not require an entry, leave it blank. Apr. 30 Apr. 30