PE 4-4A Closing entries
After the accounts have been adjusted at October 31, the end of the fiscal year, the following balances were taken from the ledger of Silver Gate Delivery Services Co.:
| Mira Craig, Capital | $800,000 |
| Mira Craig, Drawing | 125,000 |
| Fees Earned | 700,000 |
| Wages Expense | 400,000 |
| Rent Expense | 75,000 |
| Supplies Expense | 16,000 |
| Miscellaneous Expense | 5,000 |
Journalize the four entries required to close the accounts.
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