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 $417,600 Oscar killingsworth, Drawing 47,000 Fees Earned 359,675 Wages Expense 278,400 Rent Expense 66,800 Supplies Expense 25,055 Miscellaneous Expense 8,350 Journalize the two entries required to close the accounts. If an amount box does not require an entry, leave it blank. Apr. 30 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