Summit Services Co. offers its services to individuals desiring to improve their personal images. After the accounts have been adjusted at May 31, the end of the fiscal year, the following balances were taken from the ledger of Summit Services: Fees Earned $266,000 Dividends 37,000 Rent Expense 55,500 Retained Earnings 590,000 Supplies Expense 13,600 Wages Expense 233,100 6,500 Miscellaneous Expense Journalize the closing entries required to close the accounts. If an amount box does not require an entry, leave it blank. May 31 May 31 38