Requirement 1. All adjustments have been jounalized and posted, but the closing entries have not yet been made. Journalize Valley Haven's closing entries at January 31, 2018. (Record debits first, then credits. Exclude explanations from any journal entries.) Record the closing entries for Valley Haven at January 31, 2018. Begin by closing the revenue account. Journal Entry Date Accounts Debit Credit Data Table (1) Jan 31 Accounts payable $ 12,000 Interest expense 600 16,500 13,600 5,900 Accounts recelvable 16,700 Note payable, long term Other assets, long-tem equipment Advertising expense Cash Common stock Current portion of long-term 6,500 Prepaid expenses 0,700 Retained earnings 17,300 January 31, 2017 2,700 Salary expense 13,400 26,900 3,200 99,000 3,500 4,300 2,800 Salary payable note payable 1,400 Service revenue 700 Supplies Dividends declared 3,500 Supplies expense Equipment 42.800 Unearned service revenue Print Done