The accounts of Puzzler 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. Journalize Puzzler's closing entries at January 31, 2021. (Record debits first, then credits. Exclude explanations from any journal entries.) Record the closing entries for Puzzler at January 31, 2021. Begin by closing the revenue account. Date (1) Jan 31 Journal Entry Accounts Help me solve this Etext pages Calculator Debit Credit Data table Accounts payable Accounts receivable Accumulated depreciation, equipment Advertising expense Cash Common stock Current portion of long-term note payable Depreciation expense-equipment Dividends declared Equipment $ 12,900 Interest expense 16,500 Note payable, long term 6,600 Other assets, long-term 11,500 Prepaid expenses 18,000 Retained earnings, January 31, 2020 3,300 Salary expense 1,800 Salary payable 1,000 Service revenue 13,500 Supplies 41,700 Supplies expense Unearned service revenue Print Done Data table ecord Accounts payable $ 12,900 Interest expense $ 800 Accounts receivable 16,500 Note payable, long term 15,600 Accumulated depreciation, equipment 6,600 Other assets, long-term 13,900 Advertising expense 11,500 Prepaid expenses 5,300 Cash 18,000 Retained earnings, January 31, 2020 14,000 Common stock 3,300 Salary expense 27,900 Current portion of long-term note payable 1,800 Salary payable 2,700 Depreciation expense-equipment 1,000 Service revenue 99,000 Dividends declared 13,500 Supplies 3,700 Equipment 41,700 Supplies expense 4,900 Unearned service revenue 2,800 Print Done