This is a partial adjusted trial balance of Orlando Corporation: ORLANDO CORPORATION Partial Adjusted Trial Balance January 31, 2018 Debit Credit Supplies $660 Prepaid Insurance 1,710 Salaries Payable $ 1,080 Unearned Revenue 750 Dividends Declared 1,320 Service Revenue 2,200 Supplies Expense 960 Insurance Expense 570 Salaries Expense 1,930 Income Tax Expense 340 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.) Debit Credit Date Account Titles and Explanation Jan. 31 Jan. 31 Jan. 31 Jan. 31