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.: Retained Earnings $839,540 38,000 Dividends Fees Earned 652,435 Wages Expense 444,200 Rent Expense 106,600 Supplies Expense 39,980 Miscellaneous Expense 13,325 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 September 30 Close income/loss September 30 Close dividends