How to journalize the entries required to close the accounts?

Chart of Accounts General Journal Instructions After the accounts have been adjusted al January 31, the end of the year, the following balances are taken from the ledger of Harrison's Dog Walking Service Company Harrison Taylor, Capital Harrison Taylor, Drawing Fees Eamed Wages Expense Rent Expense Supplies Expense Miscellaneous Expense $367,640 13,360 125,610 43,450 14,450 14,700 1.700 Required Journalize the entries required to close the accounts Refer to the Chart of Accounts for exact