This is a partial adjusted trial balance of Carla Vista Co.. CARLA VISTA CO. Adjusted Trial Balance January 31, 2022 Debit Credit Supplies $780 Prepaid Insurance 1,620 Salaries and Wages Payable $1,030 Unearned Service Revenue 780 Supplies Expense 960 Insurance Expense 540 Salaries and Wages Expense 1,700 Service Revenue 4,020 Prepare the closing entries at January 31, 2022.