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 Cabriolet Services Co.: Retained Earnings Dividends Fees Earned Wages Expense Rent Expense Supplies Expense Miscellaneous Expense $842,600 37,000 646,420 432,100 103,700 38,890 12,965 Journalize the two entries required to close the accounts. If an amount box does not require an entry, leave it blank.