Supplies

$940

Prepaid Insurance

1,470

Salaries and Wages Payable

$1,040

Unearned Service Revenue

840

Supplies Expense

940

Insurance Expense

490

Salaries and Wages Expense

1,870

Service Revenue

4,130

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 / (loss))