After the accounts have been adjusted at september 30, the end of the fiscal year, the following balances were taken from the ledger of bollinger services co.: bryan orr, capital/equity $924,050 income summary bryan orr, drawing $ 31,000 fees earned $679,915 wages expense $446,400 rent expense $107,100 supplies expense $ 40,175 miscellaneous expense $ 13,390 journalize the entries below that relate to closing the accounts.