After the accounts have been adjusted at January 31, the end of the year, the following balances are taken from the ledger of Harrison's Dog Walking Service Company: Harrison Taylor, Capital $352,900 Harrison Taylor, Drawing 12,230 Fees Earned 122,370 Wages Expense 44,230 Rent Expense 15,710 Supplies Expense 15,800 Miscellaneous Expense 2,420 Journalize the entries required to close the accounts. If an amount box does not require an entry, leave it blank. Jan. 31 Jan. 31