After the accounts have been adjusted at January 31, the end of the year, the following balances are taken from the ledger of Harrison’s Dog Walking Service Company:
Harrison Taylor, Capital – $349,000
Harrison Taylor, Drawing – 6,000
Fees Earned – 124,600
Wages Expense- 29,000
Rent Expense – 43,000
Supplies Expense – 7,300
Miscellaneous Expense – 5,700
Journalize the two entries required to close the accounts.
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