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: Retained Earnings $2,650,000 Rent Expense $185,000 Dividends 10,000 Supplies Expense 26,200 Fees Earned 1,050,000 Miscellaneous Expense 28,600 Wages Expense 886,000 Journalize the four entries required to close the accounts.