After the accounts have been adjusted at April 30, the end of the fiscal year, the following balances were taken from the ledger of Twin Trees Landscaping Co.:

Oscar Killingworth, Capital ..................... $503,00
Oscar Killingworth, Drawing ....................... 8,200
Fees Earned .............................................. 279,100
Wages Expense ........................................ 221,600
Rent Expense .............................................. 43,800
Supplies Expense .......................................... 9,000
Miscellaneous Expense .............................. 10,200

Journalize the two entries required to close the accounts.