EX 4-17 Closing entries with net loss

Imex Services Co. offers its services to individuals desiring to improve their personal images. After the accounts have been adjusted at March 31, the end of the fiscal year, the following balances were taken from the ledger of Imex Services Co.

Margo Hoskins, Capital

$300,000

Rent Expense

$40,000

Margo Hoskins, Drawing

15,000

Supplies Expense

20,000

Fees Earned

180,000

Miscellaneous Expense

7,500

Wages Expense

90,000