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.