By DEE-ANN DURBIN Wendy’s plans to close 140 U.S. restaurants before the end of this year on top of the 100 it said it would close in May. But in a conference call with investors Thursday, the company said those closures will be offset by new restaurant openings. Wendy’s said it plans to open between 250 and 300 restaurants this year. Wendy’s President and CEO Kirk Tanner said the restaurants that are closing are underperforming compared to others. “They’re just in locations that don’t build our brands,” Tanner said.