Une VI My Home Calculator Closing Entries After the accounts have been adjusted at April 30, the end of the fiscal year, the following balances were taken from the ledger of Twin Trees Landscaping Co.: Oscar killingsworth, Capital $561,990 Oscar killingsworth, Drawing 48,000 Fees Eamed 405,125 Wages Expense 307,100 Rent Expense 73,700 Supplies Expense 27,640 Miscellaneous Expense 9,215