Prepare the necessary closing entries. D. Jones did not withdraw any cash during the month of January. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.) ACC106 Lab \#7 Ch \# 5 Question 2 of 6 12 (To close income statement accounts with debit balances.) Jan. 31 (To close Income Summary account.) Presented below is information related to Ivanhoe Co., owned by D. Jones, for the month of January 2024