Adjusted Trial Balance January 31, 2017 Debit $760 1,620 Credit Supplies Prepaid Insurance Salaries and Wages Payablee Unearned Service Revenue Supplies Expense Insurance Expense Salaries and Wages Expense Service Revenue $1,080 780 870 540 1,770 4,350 Prepare the closing entries at January 31, 2017. (If no entry is required, select "No Entry when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Jan. 31 (To close revenue account) Jan. 31 To close expense accounts) Jan. 31 To close net income/ Closs