After the Accounts Have Been Adjusted at January 31, the End

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:
$$\begin{array} { l l } \text { Common Stock } & \$ 340,000 \\\text { Retained Earnings } & 9,000 \\\text { Dividends } & 6,000 \\\text { Fees Earned } & 124,600 \\\text { Wages Expense } & 29,000 \\\text { Rent Expense } & 43,000 \\\text { Supplies Expense } & 7,300 \\\text { Miscellaneous Expense } & 5,700\end{array}$$ Journalize the four entries required to close the accounts