Journalize the closing entries required to close the accounts. If an amount box does not require an entry, leave it blank. Date Debit Credit Account May 31 Fees Earned 216,000 Retained Earnings Wages Expense Rent Expense Supplies Expense Miscellaneous Expense May 31 Retained Earnings Dividends 189,600 45,100 11,000 5,300 480,000 X 30,000