Answer:
Date	General Journal            Debit ($)    Credit ($)
July 31	Fees Earned                    520,400    
                Wages Expense                          488,000  
                Rent Expense                                    65,000  
                Supplies Expense                              11,200  
                Miscellaneous Expense             13,900  
                Marlena Fenton, Capital            (57,700)
(To close Revenue and Expense accounts)    
July 31	Marlena Fenton, Capital	11,000  
                Marlena Fenton, Drawing             11,000	
Explanation:
Marlena Fenton, Capital = $880,000 
Marlena Fenton, Drawing = $11,000 
Fees Earned = $520,400 
Wages Expense = $488,000 
Rent Expense = $65,000 
Supplies Expense = $11,200 
Miscellaneous Expense = $13,900 
Marlena Fenton, Capital =  $520,400  -($488,000 + $65,000 + $11,200 + $13,900) = ($ 57,700)