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.:
Felix Godwin, Capital................... $643,600
Felix Godwin, Drawing.................... 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.