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