After the accounts have been adjusted at January 31,2014 ,the end of the fiscal year, the following balance are taken the ledger of Taylor Pool Service Company.
Hope Taylor Capital $349,000
Hope Taylor .Drawing 5000
Free Earned 124,600
Wage Expense 29,000
Rent Expense 43,000
Supplies Expense 7,300
Miscellaneous Expense 5,700
Journalize the four entries required to close the account
