The following selected information is for Sandhill Company for the year ended January 31, 2024:

Delivery expense $7,400

Freight in $6,900

Insurance expense $12,800

Interest expense $7000

Merchandise inventory, beginning $61,500

Merchandise inventory, ending $48,000

O. G. Walker, capital

$105,000

O. G. Walker, drawings

$42,100

Purchases $214,000

Purchase discounts

$12,800

Purchase returns and allowances $16,000

Rent expense $20,400

Salaries expense $60,500

Salaries payable $2,500

Sales $320,000

Sales discounts $14,800

Sales returns and allowances $20,200

Unearned revenue $4,500

Prepare closing entries. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.)

Date: Jan.31

Account Titles

Credit and Debit I have 5 spaces. (To close income statement accounts with credit balances and record ending inventory.) Date Jan.31 debit and credit I have 2 space. (To close Income Summary.) Date Jan.31 debit and credit I have 2 space (To close Income Summary.) Can you answer it please

Prepare closing entries. (Credit account titles are automatically indented when the amount is entered De not indent manually if needy is required select "No Entry" for the account titles and enter O for the amounts List all debit untries before credit entries Date Account Titles Jan 21 Jan 31 Fightin PhD (To do income statement accounts with cred balances and record ending inventory) Pamant Ale Salaries Expe SD Debit Credit SUPPOR