This is a partial adjusted trial balance of Pharoah Company. PHAROAH COMPANY Adjusted Trial Balance January 31, 2022 Debit Credit Supplies $810 Prepaid Insurance 1,530 Salaries and Wages Payable $1,060 Unearned Service Revenue 890 Supplies Expense 840 Insurance Expense 510 Salaries and Wages Expense 1,640 Service Revenue 4,290 Prepare the closing entries at January 31, 2022. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Jan. 31 Jan. 31 Jan. 31 (To close revenue account) (To close expense accounts) (To close net income/(loss))