This is a partial adjusted trial balance of Sandhill Co.. SANDHILL CO. Adjusted Trial Balance January 31, 2022 Credit Debit $880 1,620 $1,010 870 Supplies Prepaid Insurance Salaries and Wages Payable Unearned Service Revenue Supplies Expense Insurance Expense Salaries and Wages Expense Service Revenue 860 540 1,800 4,240 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 (To close revenue account) Jan. 31 (To close expense accounts) Jan. 31 (To close net income / (loss))