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 Beautifying Landscaping Co.: Line Item Description Amount Retained Earnings $470,980 Dividends 31,000 Fees Earned 753,910 Wages Expense 490,600 Rent Expense 117,700 Supplies Expense 44,155 Miscellaneous Expense 14,720 Journalize the two entries required to close the accounts. If an amount box does not require an entry, leave it blank. DateAccountDebitCredit Sept. 30 - Select - - Select - - Select - - Select - - Select - - Select - - Select - - Select - - Select - - Select - - Select - - Select - Sept. 30 - Select - - Select - - Select - - Select