After the accounts have been adjusted at April 30, the end of the fiscal year, the following balances were taken from the ledger of Magnolia Landscaping Co.:

Jayme Carmichael, Capital

$528,900

Jayme Carmichael, Drawing

60,000

Fees Earned

690,500

Wages Expense

410,000

Rent Expense

75,000

Supplies Expense

48,650

Miscellaneous Expense

19,700

Journalize the four entries required to close the accounts.