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 $742,340 Oscar killingsworth, Drawing 25,000 Fees Earned 541,905 Wages Expense 419,400 Rent Expense 100,700 Supplies Expense 37,745 Miscellaneous Expense 12,580 Journalize the two entries required to close the accounts If an amount box does not require an entry, leave it blank 171.915 541.905 419400 Apr. 30 Oscar killingsworth, Capital Fees Earned Wages Expense Rent Expense Supplies Expense Miscellaneous Expense 100,700 37.745 12.500 Oscar killingsworth, Capital Oscar Killingsworth, Drawing $742,340 25,000 Fees Earned 541,905 Wages Expense 419,400 Rent Expense 100,700 Supplies Expense 37,745 Miscellaneous Expense 12,580 Journalize the two entries required to close the accounts. If an amount box does not require an entry, leave it blank. Apr. 30 Oscar killingsworth, Capital Fees Earned 171,915 541,905 419,400 Wages Expense Rent Expense Supplies Expense Miscellaneous Expense 100,700 37,745 12,580 Apr 30 Oscar Killingsworth, Capital Oscar Killingsworth, Drawing 25,000 25,000