Prepare the closing entries at January 31, 2025. (List all debit entries before credit entries, If no entry is required, select "No Entry' for the occount titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manuaily] 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 to retained earnings)