View Policies Current Attempt in Progress This is a partial adjusted trial balance of Sandhill Co.. SANDHILL CO. Adjusted Trial Balance January 31, 2022 Debit Credit Supplies $ 750 Prepaid Insurance 1,530 Salaries and Wages Payable $ 1,050 Unearned Service Revenue 840 Supplies Expense 950 Insurance Expense 510 Salaries and Wages Expense 1,650 Service Revenue 4,220 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.) 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))