The following is Horseman Industries' adjusted trial balance in account order for the year ended January 31, 2022. Horseman Adjusted Trial Balance January 31, 2022 Account Titles DR CR Cash $3,960 Accounts Receivable $2,600 Merchandise Inventory $17,870 Prepaid Rent $8,790 Equipment $43,250 Accumulated Depreciation $590 Accounts Payable $2,690 Unearned Revenue $1,880 Wages Payable $2,870 Kiefer, Capital $66,880 Sales Revenue $78,420 Sales Discounts $1,440 Sales Returns and Allowances $950 Cost of Goods Sold $39,210 Depreciation Expense $1,180 Rent Expense $9,870 Utilities Expense $8,650 Wages Expense $15,560 Total $153,330 $153,330 Do not enter dollar signs or commas in the input boxes. When closing accounts, use the income summary method. To close the expense accounts, enter them in the order presented on the trial balance. Prepare the journal entries to close the appropriate accounts using the income summary method. Date Account Title and Explanation Debit Credit 2022 Jan 31 Answer Answer Answer Answer Close revenue accounts Jan 31 Answer Answer Answer Answer Answer Answer Answer Answer Answer Answer Answer Answer Answer Answer Answer Answer Close expense accounts Jan 31 Answer Answer Answer Answer Close income summary account