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 $767,560 Felix Godwin, Drawing 47,000 Fees Earned 605,695 Wages Expense 473,800 Rent Expense 113,700 Supplies Expense 42,640 Miscellaneous Expense 14,215 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