After the accounts have been adjusted at December 31, the following balances were taken from the ledger

Question:

After the accounts have been adjusted at December 31, the following balances were taken from the ledger of Lake Landscaping Co.:
Brian Orr, Capital ........... $956,400
Brian Orr, Withdrawals ......... 45,000
Fees Earned .............. 862,000
Wages Expense ............. 342,000
Rent Expense ............. 70,000
Miscellaneous Expense ......... 12,400
Supplies Expense .......... 8,500
Journalize the four entries required to close the accounts.