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 Nuclear Landscaping Co.:
| Retained Earnings | $643,600 |
| Dividends | 10,500 |
| Fees Earned | 356,500 |
| Wages Expense | 283,100 |
| Rent Expense | 56,000 |
| Supplies Expense | 11,500 |
| Miscellaneous Expense | 13,000 |
Journalize the four entries required to close the accounts.
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