Closing Entries After the accounts have been adjusted at September 30, the end of the fiscal year, the following balances were taken from the ledger of Bollinger Services Co.: Retained Earnings $355,720 Dividends 45,000 Fees Earned 377,575 Wages Expense 289,200 Rent Expense 69,400 Supplies Expense 26,030 Miscellaneous Expense 8,675 Journalize the four entries required to close the accounts. If an amount box does not require an entry, leave it blank. September 30 Close revenues September 30 Close expenses 11111 11111 September 30 Close income/loss September 30 Close dividends