Rainbow Services Co. offers its services to individuals desiring to improve their personal images. After the accounts have been adjusted at August 31, the end of the fiscal year, the following balances were taken from the ledger of Rainbow Services Co. Retained Earnings $400,000 Dividends 25,000 Fees Earned 180,000 Wages Expense 158,000 37,600 Rent Expense Supplies Expense 9,200 Miscellaneous Expense 4,400 Journalize the four entries required to close the accounts. If an amount box does not require an entry, leave it blank. Aug. 31 Close revenues Fees Earned Income Summary Aug. 31 Close expenses Income Summary Wages Expense Rent Expense Illll I Supplies Expense Miscellaneous Expense I Illll I Aug. 31 Close net incomeet loss Retained Earnings Income Summary Aug. 31 Close dividends Retained Earnings Dividends