Closing Entries with Net income Automation Services Co. offers its services to companies desiring to use technology to improve their operations: After the accounts have been adjusted at December 31, the end of the fiscal year, the following balances were taken from the ledger of Automation Services: $614,500 45,000 Fees Earned Dividends Rent Expense 140,000 Retained Earnings 3,250,000 Supplies Expense 18,200 Wages Expense 320,000 Miscellaneous Expense 8,700 Journalize the closing entries. If an amount box does not require an entry, leave it blank. < Dec. 31 Dec. 31 000000 000000