Closing entries with net loss Marina Services Co. offers its services to individuals desiring to improve their personal images. After the accounts have been adjusted at July 31, the end of the fiscal year, the following balances were taken from the ledger of Marina Services Co. Capital Stock $101,000 Retained Earnings 380,000 Dividends $6,000 Fees Earned 217,200 Wages Expense 191,900 Rent Expense 45,500 Supplies Expense 11,300 Miscellaneous Expense 5,200 Journalize the four entries required to close the accounts. If an amount box does not require an entry, leave it blank