Mira Services Co. offers its services to individuals desiring to improve their personal images. After the accounts have been adjusted at October 31, the end of the fiscal year, the following balances were taken from the ledger of Mira Services Co.:
Bonnie Mira, Capital .........................$910,000
Bonnie Mira Drawing ,...........................16,000
Fees Earned......................................519,300
Wages Expense..................................488,000
Rent Expense....................................$72,000
Supplies Expense ..................................11,900
Miscellaneous Expense...........................14,250
Journalize the four entries required to close the accounts.