Ob. Revenues The Journal entry to close Fees Earned, $794, and Rent Revenue, $160, accounts during the year-end closing process would be Os. Owner's Capital 3954 Fees Eamed $794 Rent Revenue $160 $954 Owner's Capital $954 3954 Revenues $954 Od Fees Earned $794 Rent Revenue $160 Owner's Capital $954 Oc Owner's Capital