This is a partial adjusted trial balance of Orlando Corporation: ORLANDO CORPORATION Partial Adjusted Trial Balance January 31, 2018 Debit Credit Supplies $ 670 Prepaid Insurance 1,440 Salaries Payable $ 1,310 Unearned Revenue 740 Dividends Declared 1,280 Service Revenue 1,960 Supplies Expense 980 Insurance Expense 480 Salaries Expense 1,760 Income Tax Expense 320 Prepare the closing entries at January 31, 2018, based on the information in the partial adjusted trial balance. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit Jan. 31 Service Revenue Income Summary Jan. 31 Income Summary Supplies Expense Insurance Expense Salaries Expense Income Tax Expense Income Tax Expense Jan. 31 Retained Earnings Income Summary Jan. 31 Retained Earnings Dividends Declared Jan. 31 Retained Earnings Income Summary Jan. 31 Retained Earnings Dividends Declared