Stylist Services Co. offers its services to individuals desiring to improve their personal images. After the accounts have been adjusted at July 31, the end of the fiscal year, the following balances were taken from the ledger of Stylist Services Co.: Marlena Fenton, Capital $880,000 Marlena Fenton, Drawing 11,000 Fees Earned 520,400 Wages Expense 488,000 Rent Expense 65,000 Supplies Expense 11,200 Miscellaneous Expense 13,900 Required: Journalize the two entries required to close the accounts. Refer to the Chart of Accounts for exact wording of account titles.