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 $403,380 Oscar Killingsworth, Drawing 46,000 Fees Earned 390,100 Wages Expense 298,800 Rent Expense Supplies Expense Miscellaneous Expense 71,700 26,890 8,965 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 $403,380 Oscar Killingsworth, Drawing 46,000 Fees Earned 390,100 Wages Expense Rent Expense 298,800 71,700 Supplies Expense Miscellaneous Expense 26,890 8,965 Journalize the two entries required to close the accounts. If an amount box does not require an entry, leave it blank.. Apr. 30 Apr. 301 38