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.: $534,890 Oscar Killingsworth, Capital Oscar Killingsworth, Drawing 34,000 Fees Earned 506,030 Wages Expense Rent Expense 387,600 93,000 Supplies Expense Miscellaneous Expense 34,885 11,630 Journalize the two entries required to close the accounts. If an amount box does not require an entry, leave it blank. Apr. 30 Apr. 30