After the accounts have been adjusted at April 30, the end of the fiscal year, the following balances were taken from the ledger of Nuclear Landscaping Co.:

Retained Earnings ...........$643,600

Dividends .............. 10,500

Fees Earned .............. 356,500

Wages Expense ............ 283,100

Rent Expense .............. 56,000

Supplies Expense ............ 11,500

Miscellaneous Expense ......... 13,000

Journalize the four entries required to close the accounts.