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 $702,870 Oscar Killingsworth, Drawing 27,000 Fees Earned 513,050 Wages Expense Rent Expense 397,100 95,300 Supplies Expense Miscellaneous Expense 35,740 11,915 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 Next >