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 Cabriolet Services Co.: Line Item Description Amount Retained Earnings $879,610 Dividends 35,000 Fees Earned 683,580 Wages Expense 465,400 Rent Expense 111,700 Supplies Expense 41,885 Miscellaneous Expense 13,960 Journalize the two entries required to close the accounts. If an amount box does not require an entry, leave it blank. DateAccountDebitCredit Sept. 30 Fees Earned Fees Earned 683,580 Fees Earned Wages Expense Wages Expense Wages Expense 465,400 Rent Expense Rent Expense Rent Expense 111,700 Supplies Expense Supplies Expense Supplies Expense 41,885 Miscellaneous Expense Miscellaneous Expense