Instructions After the accounts have been adjusted at January 31, the end of the fiscal year, the following balances are taken from the ledger of Harrison's Dog Walking Service Company: $367,640 13,360 Common Stock Retained Earnings Dividends Fees Eamed 7,330 125,610 Wages Expense 46.250 Rent Expense 16.120 14,700 Supplies Expense 1) Miscellaneous Expense 2.600 Required: Journalize the four entries required to close the accounts. Refer to the Chart of Accounts for exact wording of account titles