Also can you answer the empty blank in this problem?

Instructions Summit Services Co. offers its services to individuals desiring to improve their personal images. After the accounts have been adjusted at May 31, the end of the fiscal year, the following balances were taken from the ledger of Summit Services: Fees Earned $594,740 Dividends 12,400 Rent Expense 519,000 Retained Earnings 489,200 Supplies Expense 66,500 Wages Expense 11,440 Miscellaneous Expense 14,000 Journalize the closing entries required to close the accounts. Refer to the Chart of Accounts for exact wording of account titles. CHART OF ACCOUNTS Summit Services Co. General Ledger ASSETS REVENUE 11 Cash 41 Fees Earned 12 Accounts Receivable 13 Prepaid Rent EXPENSES 14 Supplies 51 Wages Expense 52 Rent Expense LIABILITIES 53 Supplies Expense 21 Accounts Payable 54 Miscellaneous Expense 22 Wages Payable 23 Unearned Fees EQUITY 31 Common Stock 32 Retained Earnings 33 Dividends Journalize the closing entries required to close the accounts. Refer to the Chart of Accounts for exact wording of account titles. PAGE JOURNAL ACCOUNTING EQUATION DATE DESCRIPTION POST. REF. DEBIT CREDIT ASSETS LIABILITIES EQU 1 Closing Entries N Fees Earned 3 3 4 5 6 7 8 9 9 After the accounts have been adjusted at July 31, the end of the fiscal year, the following balances were taken from the ledger of Cabriolet Services Co.: Retained Earnings $478,590 Dividends 44,000 Fees Earned 575,155 Wages Expense 371,000 Rent Expense 89,000 Supplies Expense 33,390 Miscellaneous Expense 11,130 Journalize the two entries required to close the accounts. If an amount box does not require an entry, leave it blank. Nov. 30 Fees Earned 575,155 Wages Expense 371,000 Rent Expense 89,000 Supplies Expense 33,390 Miscellaneous Expense 11,130 Retained Earnings