Credit This is a partial adjusted trial balance of Sunland Company, SUNLAND COMPANY Adjusted Trial Balance January 31, 2017 Debit Supplies $770 Prepald Insurance 1,470 Salaries and Wages Payable Unearned Service Revenue Supplies Expense 800 Insurance Expense 490 Salaries and Wages Expense 1,890 Service Revenue $1,040 720 4,330 Prepare the closing entries at January 31, 2017. (Ir no entry is required, select "No Entry" for the account titles and enter for the amounts. Credit account tu Indented when the amount is entered. Do not indent manually.) Debit Credit Date Account Titles and Explanation Jan. 31 (To dose revenue account) Jan. 31 (To close expense accounts) Jan. 31 (To close net income/loss))