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 $342,820
Harrison Taylor, Drawing 14,480
Fees Earned 124,230
Wages Expense 42,540
Rent Expense 13,460
Supplies Expense 14,200
Miscellaneous Expense 2,340

Required:
Journalize the four entries required to close the accounts.