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 Felix Godwin, Drawing Fees Earned Wages Expense Rent Expense Supplies Expense Miscellaneous Expense $774,270 39,000 552,360 423,100 101,500 38,080 12,695 Journalize the two entries required to close the accounts. For a compound transaction, if an amount box does not require an entry, leave it blank. Apr. 30 Apr. 30