The accounts of Mountain Lodge Services, Inc., at January 31, 2021, are listed in alphabetical order. (Click the icon to view the accounts.) Read the requirements Requirement 1. All adjustments have been journalized and posted, but the closing entries have not yet been made. Joumalize Mountain Lodge's closing entries at January 31, 2021. (Record debits first, then credits. Exclude explanations from any joumal entries.) Record the closing entries for Mountain Lodge at January 31, 2021. Begin by closing the revenue account. Date (1) Jan 31 Next, close the expense accounts Date (2) Jan 31 Journal Entry Accounts Debit Credit Journal Entry Accounts Debil Credit