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 $485,500 Oscar Killingsworth, Drawing 26,000 Fees Earned 480,225 Wages Expense 367,800 Rent Expense 88,300 Supplies Expense 33,100 Miscellaneous Expense 11,035 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