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 fiscal year The annual accounting period adopted by a business., the following balances were taken from the ledger of Mira Services Co.:

Retained Earnings	$910,000
Dividends	16,000
Fees Earned	519,300
Wages Expense	488,000
Rent Expense	72,000
Supplies Expense	11,900
Miscellaneous Expense	14,250

Journalize the four entries required to close the accounts.

CHART OF ACCOUNTS

Mira Services Co.

General Ledger

ASSETS
11	Cash
12	Accounts Receivable
13	Prepaid Rent
14	Supplies

LIABILITIES
21	Accounts Payable
22	Wages Payable
23	Unearned Fees

EQUITY
31	Common Stock
32	Retained Earnings
33	Dividends
34	Income Summary

REVENUE
41	Fees Earned

EXPENSES
51	Wages Expense
52	Rent Expense
53	Supplies Expense
54	Miscellaneous Expense