This is a partial adjusted trial balance of Sunland Company.

SUNLAND COMPANY Adjusted Trial Balance January 31, 2017
		Debit		Credit
Supplies		$770
Prepaid Insurance		1,470
Salaries and Wages Payable				$1,040
Unearned Service Revenue				720
Supplies Expense		800
Insurance Expense		490
Salaries and Wages Expense		1,890
Service Revenue				4,330

Prepare the closing entries at January 31, 2017.