prepare closing enteries at january 31 2018 based on the information in the partial adjusted trial balance

January 31, 2018 Debit Credit Supplies $ 660 Prepaid Insurance 1,560 Salaries Payable $ 1,200 Unearned Revenue 800 Dividends Declared 1,420 Service Revenue 2,030 Supplies Expense 950 Insurance Expense 520 Salaries Expense 1,760 Income Tax Expense 370 Debit Credit Date Account Titles and Explanation Jan. 31 I I Jan. 31 Jan. 31 Jan. 31