The accounts of

Spa ViewSpa View

Services, Inc., at

JanuaryJanuary

31,

20182018,

are listed in alphabetical order.

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(Click the icon to view the accounts.)Read the requirements

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.

Requirement 1. All adjustments have been journalized and posted, but the closing entries have not yet been made. Journalize

Spa View'sSpa View's

closing entries at

JanuaryJanuary

31,

20182018.

(Record debits first, then credits. Exclude explanations from any journal entries.)Record the closing entries for

Spa ViewSpa View

at

JanuaryJanuary

31,

20182018.

Begin by closing the revenue account.