Mira Services Co. offers its services to individuals desiring to improve their personal images. After the accounts have been adjusted at October 31, the end of the fiscial 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 $5,193,000 Miscellanious expense $14,250 Wages expense $488,000 Journalize the four entries required to close the account.