This is a partial adjusted trial balance of Oriole Company. Prepare the closing entries at January 31, 2025. (List all debit entries before credit entries, If no entry is required, select 4No Entry for the account titles and enter o for the amounts. Credit account tities are automatically indented when the amount is entered. Do not indent montatly, Date Account Titles and Explanation Debit Credit Jan. 31 (To close revenue account) Jan, 31 (To close expense accounts) Jan, 31 (To close net income to retained earnings)