Closing Entries After the accounts have been adjusted at July 31, the end of the fiscal year, the following balances were taken from the ledger of Cabriolet Services Co.: Retained Earnings Dividends Fees Earned Wages Expense Rent Expense Supplies Expense Miscellaneous Expense $332,910 43,000 563,455 369,900 88,800 33,290 11,095 Journalize the two entries required to close the accounts. If in amount box does not require an entry, leave it blank. Nov. 30