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 C

Oscar Killingsworth, Capital ........................................................................$503,900

Oscar Killingsworth, Drawing .....................................................................$8,200

Fees Earned ........................................................................................................$279,100

Wages Expense ................................................................................................$221,600

Rent Expense ....................................................................................................$43,800

Supplies Expense ............................................................................................$9,000

Miscellaneous Expense ...............................................................................$10,200

Journalize the two entries required to close the accounts.