After the accounts have been adjusted at October 31, the end of the fiscal year, the following balances were taken from the ledger of Silver Gate Delivery Services Co:
Retained Earnings $ 800,000
Dividends 125,000
Fees Earned 700,000
Wages Expense 400,000
Rent Expense 75,000
Supplies Expense 16,000
Miscellaneous Expense 5,000
Journalize the four entries required to close the accounts.