$ 1,100 Accounts payable Accounts receivable 16,000 14,300 6,000 ---- Accumulated depreciation, equipment Advertising expense Cash 12,200 Interest expense 16,600 Note payable, long term ...... Other assets, long-term 7,200 Prepaid expenses. 11,100 Retained earnings, 17,200 January 31, 2017 6,700 Salary expense Salary payable.. 1,500 Service revenue 1,000 Supplies... 11,000 Supplies expense 43,600 Uneamed service revenue 13,300 27,900 2,900 Common stock Current portion of long-term note payable Depreciation expense-equipment Dividends declared . 94,100 4,000 4,000 3,900 --- Equipment The accounts of Spa Viow Services, Inc, at January 31, 2018, are listed in alphabetical order. (Click the icon to view the accounts.) Read the requirements Requirement 1. All adjustments have been journalized and posted, but the closing entries have not yet been made. Joumalize Spa View's closing entries at January 31, 2018. (Record debits first, then credits. Exclude explanations from any journal entries.) Record the closing entries for Spa View at January 31, 2018. Begin by closing the revenue account. Journal Entry Accounts Dato Debit Credit (1) Jan 31 Next, close the expense accounts Journal Entry Accounts Debit Date Credit (2) Jan 31 Choose from any list or enter any number in the input fields and then continue to the next question. The accounts of Spa View Services, Inc., at January 31, 2018, are listed in alphabetical order. (Click the icon to view the accounts.) Read the requirements. VUUTTELY Date Accounts Debit Credit (2) Jan 31 Now close the dividends account. Journal Entry Date Accounts Debit Credit (3) Jan 31 Choose from any list or enter any number in the input fields and then continue to the next