After the accounts have been adjusted at January 31, the end of the fiscal year, the following balances are taken from the ledger of Harrison's Dog Walking Service Company: Retained Earnings $349,570 Dividends 6,710 127,410 Fees Earned Wages Expense 49,200 Rent Expense 14,870 Supplies Expense 14,570 Miscellaneous Expense 2,670 Journalize the two entries required to close the accounts. If an amount box does not require an entry, leave it blank. Jan. 31 Jan. 31