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 $660,860 Felix Godwin, Drawing 31,000 Fees Earned 454,060 Wages Expense 344,200 Rent Expense 82,600 Supplies Expense 30,980 Miscellaneous Expense 10,325 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.