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.: $503,900 Oscar Killingsworth, Capital Oscar killingsworth, Drawing 8,200 Fees Earned 279,100 Wages Expense Rent Expense Supplies Expense Miscellaneous Expense 221,600 43,800 9,000 10,200 Journalize the two entries required to close the accounts. If an amount box does not require an entry, leave it blank. Apr. 30 $503,900 8,200 Oscar killingsworth, Capital Oscar Killingsworth, Drawing Fees Eamed Wages Expense Rent Expense Supplies Expense Miscellaneous Expense 279,100 221,600 43,800 9,000 10,200 Journalize the two entries required to close the accounts. If an amount box does not require an entry, leave it blank. Apr. 30 Accounts Payable Accounts Receivable Cash Oscar killingsworth, Capital Oscar killingsworth, Drawing Apr. 30 Oscar killingsworth, Capital Oscar Killingsworth, Drawing