After the accounts have been adjusted at October 31, the end of the fiscal year, the following balances were taken from the ledger of Velocity Delivery Services Co.:

Lisa Jordon, Capital

$318,500

Lisa Jordon, Drawing

36,000

Fees Earned

475,150

Wages Expense

390,000

Rent Expense

85,000

Supplies Expense

38,350

Miscellaneous Expense

12,675

Journalize the four entries required to close the accounts.