After the accounts have been adjusted at June 30, the end of the fiscal year, the following balances were taken from the ledger of Hillcrest Landscaping Co.:
Bryan Orr, Capital ........ $275,000
Bryan Orr, Drawing ...... 25,000
Fees Earned ......... 400,000
Wages Expense ......... 280,000
Rent Expense ......... 40,000
Supplies Expense ....... 3,000
Miscellaneous Expense ...... 12,000
Journalize the four entries required to close the accounts.