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 $578,590 Oscar Killingsworth, Drawing 45,000 Fees Earned 508,570 Wages Expense 393,600 Rent Expense 94,500 Supplies Expense 35,425 Miscellaneous Expense 11,810 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 lllIlI II lll