Layout References Review View Help Open in Desktop ADD Body) v 11 A X BI U er A. EEE PA6. LO.5.1 Use the following T-accounts to prepare the four journal entries required to close the books: Debit Credit Accounts Receivable Bal. 45,500 Fees Earned Revenue Bal. 60,000 Commission Expense Bal. 7,200 Supplies Expense Bal. 5,500 Wages Expense Bal. 42,000 Dividends Bal. 3,500 Retained Earnings Bal. 51,000 )