Mira services Co. offers its services to individuals desiring to improve their personal images. After the accounts hvae been adjusted at October 31, the end of the fiscal year, the following balances were taken from the ledger of Mira services Co:

Retained earnings $910,000 Rent expense $72,000

Dividends $16,000 Supplies Expense $11,900

fees earned $519,300 Miscellaneous Expense $14,250

Journalize the four entries required to close the accounts

wages expense $488,000