After the accounts have been adjusted at December 31, the end of the fiscal year, the following balances were taken from the ledger of pioneer delivery service co. : 

• Kerry Buckner, capital, 8,566,300 
• Kerry Buckner, drawing 80,000 
• fees earned 1,878,400 
• wages expense 1,415,500 
• rent expense 125,000 
• supplies expense 30,600 
• miscellaneous expense 22,100 

Journalize the two entries required to close the account