closing entries: after the accounts have been adjusted at May 31, the end of the fiscal year, the following balances were taken from the ledger of Hillcrest Landscaping Co: Bryan Orr, Capital $473,590, Bryan Orr, drawing 48000, Fees Earned 726,125, Wages Expenses 464,300, Rent expenses 111,400, supplies expenses 41,785, miscellaneous expenses 13,930 journalize the entries that relate to closing accounts