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Instructions 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 $814,500 45,000 Fees Earned Dividends Rent Expense Retained Earnings Supplies Expense Wages Expense Miscellaneous Expense 140,000 3.250,000 18.200 320,000 8.700 CHART OF ACCOUNTS Automation Services Co. General Ledger ASSETS REVENUE 11 Cash 41 Fees Earned 12 Accounts Receivable 13 Supplies EXPENSES 14 Prepaid Rent 15 Land 51 Wages Expense 52 Rent Expense 53 Supplies Expense 59 Miscellaneous Expense LIABILITIES 21 Accounts Payable 22 Unearned Fees 23 Wages Payable Journalte the closing entries. Refer to the Chart of Accounts for exact wording of accounties. PAGE 1 JOURNAL ACCOUNTING EQUATION POST. RER DET CREDIT ASSETS DATE LIABILITIES EQUITY DESCRIPTION Closing Entries 1 2 Dec 31 Fees Earned 1 Wages Expense Rent Expense Supplies Expense Miscellaneous Expense