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 Twin Trees Landscaping Co Oscar Killingsworth, Capital $697,200 Oscar killingsworth, Drawing 35,000 Fees Earned 508,880 Wages Expense 393,900 Rent Expense 94,500 Supplies Expense 35,450 Miscellaneous Expense 11,815 Journalize the two entries required to close the accounts. If an amount box does not require an entry, leave it blank. Apr 30 Oscar killingsworth, Capital Fees Earned S08.880 393,900 Wages Expense 94 500 Rent Expense 35.450 Supplies Expense 11.815 Miscellaneous Expense II II Apr. 30 Oscar Killingsworth, Capital Oscar Killingsworth, Drawing 11