The adjusted trial balance of Spanelli Sign Company follows: (Click the icon to view the adjusted trial balance.) Requirements 1. Assume Spanelli Sign Company has a January 31 year-end. Journalize Spanelli's closing entries at January 31. 2. How much net income or net loss did Spanelli Sign Company earn for the year ended January 31? How can you tell? Requirement 1. Assume Spanelli Sign Company has a January 31 year-end. Journalize Spanelli's closing entries at January 31 journal entry table.) First, we will close the Service Revenue account. Date Accounts and Explanation Debit Credit Jan. 31 Question 0 Data Table DSi ce jion on the last Spanelli Sign Company Adjusted Trial Balance January 31, 2018 Balance Account Title Debit Credit Cash 14,500 Office Supplies 2,400 Prepaid Rent 1,300 Equipment 47.000 Accumulated Depreciation-Equipment 5.700 Accounts Payable 5,200 Print Done Check Answer A Data Table Salaries Payable 600 Unearned Revenue 4,400 4,500 Notes Payable (long-term) Spanelli, Capital 35,800 Spanelli, Withdrawals 1,200 16,700 Service Revenue Salaries Expense Rent Expense Depreciation Expense-Equipment Supplies Expense Utilities Expense 3,000 1,900 200 600 800 72,900 $ 72,900 Total Print Done