Closing Entries After the accounts have been adjusted at March 31, the end of the fiscal year, the following balances were taken from the ledger of Bollinger Services Co.: Retained Earnings Dividends Fees Earned Wages Expense Rent Expense Supplies Expense Miscellaneous Expense $543,470 30,000 701,230 464,500 111,500 41,805 13,935 Journalize the four entries required to close the accounts. If an amount box does not require an entry, leave it blank. March 31 Close revenues March 31 Close expenses