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 $459,020 Dividends 24,000 Fees Earned 564,775 364,300 Wages Expense Rent Expense 87,400 32,785 Supplies Expense Miscellaneous Expense 10,930 Journalize the two entries required to close the accounts. If an amount box does not require an entry, leave it blank. Nov. 30 lllllI II lllllI II Nov. 30