This is a partial adjusted trial balance of Barone Company. BARONE COMPANY Adjusted Trial Balance January 31, 2014 Debit Credit Supplies $ 906 Prepaid Insurance 1,536 Salaries and Wages Payable $1,049 Unearned Service Revenue 861 Supplies Expense 817 Insurance Expense 512 Salaries and Wages Expense 1,876 Service Revenue 4,361 Prepare the closing entries at January 31, 2014. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)