The journal entry to close the Fees Eamed, $104, and Rent Revenue, $44, accounts during the year-end closing process would be: Dec. 31 104 44 148 Dec. 31 148 Fees Earned Rent Revenue Income Summary Revenues Income Summary Income Summary Revenues Income Summary Fees Earned Rent Revenue 148 Dec. 31 148 148 Dec. 31 148 104 44