This is a partial adjusted trial balance of Barone Company.

BARONE COMPANY Adjusted Trial Balance January 31, 2014
		Debit		Credit
Supplies		$ 920
Prepaid Insurance		1,611
Salaries and Wages Payable				$1,073
Unearned Service Revenue				781
Supplies Expense		824
Insurance Expense		537
Salaries and Wages Expense		1,626
Service Revenue				4,082

Prepare the closing entries at January 31, 2014. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

Account Titles and Explanation	Debit	Credit
(To close revenue account)
(To close expense accounts)
(To close net income / (loss))