The following is the adjusted trial balance of Healthy Way, Inc., for January 31, 2012.

Requirement
1. Journalize the closing entries at January31.

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Healthy Way, Inc. Adjusted Trial Balance January 31, 2012 ACCOUNT Cash Accounts Receivable Supplies Furniture Accumulated Depreciation, Furniture Equipment Accumulated Depreciation, Equipment Accounts Payable Salaries Payable Unearned Service Revenue Common Stock Retained Earnings Dividends Service Revenue Salaries Expense Rent Expense Depreciation Expense, Equipment Depreciation Expense, Furniture Supplies Expense Total DEBIT S 3,800 5 T CREDIT 230 5,200 $ 3,070 39,000 3,100 8,000 1.400 2,600 10,000 9.460 16,000 81,000 29,000 12,400 2,900 500 500 $118,630 $118,630