After the account have been adjusted at November 30, the end of the fiscal year, the following balances were taken from the ledger of Pond Landscaping Co.:

Brett Maxim, Capital                          $978,500

Brett Maxim, Drawing                           50,000

Fees Earned                                          779,000

Wages Expense                                    389,000

Rent Expense                                         60,000

Supplies Expense                                    7,200

Miscellaneous Expense                        11,400

Journalize the four entries required to close the accounts.