This is a partial adjusted trial balance of Sheridan Company. Prepare the closing entries at January 31, 2025. (List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter 0 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 (To close revenue account) Jan.31 (To close expense accounts) Jan. 31 (To dose net income to retained earnings)