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 Nuclear Landscaping Co. Felix Godwin, Capital $394,940 Felix Godwin, Drawing 43,000 Fees Earned 500,235 Wages Expense 387,200 Rent Expense 92,900 Supplies Expense 34,850 11,615 Miscellaneous Expense Journalize the two entries required to close the accounts. For a compound transaction, if an amount box does not require an entry, leave it blank Apr. 30 I II Apr. 30