Stylist Services Co. offers its services to individuals desiring to improve their personal images. After the accounts have been adjusted at July 31, the end of the fiscal year, the following balances were taken from the ledger of Stylist Services Co.: Marlena Fenton, Capital $900,000 Marlena Fenton, Drawing 18,000 Fees Earned 525,400 Wages Expense 481,000 Rent Expense 69,500 Supplies Expense 11,400 Miscellaneous Expense 14,800 Required: Journalize the two entries required to close the accounts. Refer to the Chart of Accounts for exact wording of account titles.