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 Bollinger Services Co.: Retained Earnings $328,640 Dividends 43,000 Fees Eamed 477,600 Wages Expense 322,200 Rent Expense 77,300 Supplies Expense 29,000 Miscellaneous Expense 9,665 Journalize the two entries required to close the accounts. If an amount box does not require an entry, leave it blank. Nov. 30 Nov. 30 Nov. 30