Edessa Services Co. offers its services to individuals desiring to improve their personal images. After the accounts have been adjusted at March 31, the end of the fiscal year, the following balances were taken from the ledger of Edessa Services Co.

Emil Carr, Capital ...........$225,750

Emil Carr, Drawing .......... 50,000

Fees Earned ............. 180,700

Wages Expense ............. 180,000

Rent Expense ............. 75,000

Supplies Expense ........... 24,000

Miscellaneous Expense ......... 6,200

Journalize the four entries required to close the accounts.