This is a partial adjusted trial balance of Cullumber Company.This is a partial adjusted trial balance of Cullumber Company.

Prepare the closing entries at January $31,2025.($List all debit entries before credit entries. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Credit account titles

are automatically indented when the amount is entered. Do not indent manually.$)$

Date Account Titles and Explanation

Jan. $31$

$($To close revenue account$)$

Jan. $31$

$($To close expense accounts$)$

Jan. $31$

$($To close net income to retained earnings$)$

Debit

Credit

Credit

Prepare the closing entries at January $31,2025.($List all debit entries before credit entries. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Credit account titles

are automatically indented when the amount is entered. Do not indent manually.$)$

Date Account Titles and Explanation

Jan. $31$

$($To close revenue account$)$

Jan. $31$

$($To close expense accounts$)$