Presented below is information related to Metlock Corporation for the month of January 2025. Prepare the necessary closing entries. (Credit account titles are automatically indented when 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.) Date Account Titles and Explanation Jan. 31 Jan. 31 (To close revenue accounts) Jan. 31 (To close expense accounts) Jan. 31 Debit Credit