Summit Services Co. offers its services to individuals desiting 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 $599,900 Dividends 12.400 524,100 478,000 Rent Expense Retained Earnings Supplies Expense Wages Expense Miscellaneous Expense 65,000 12.000 14.000 JOURNAL ACCOUNTING EQUAT DATE POST.EE DELIT CREDIT ASSETS LIABILITIES DESCRIPTION Closing Entries May 31 Fees Eamed