The following is the adjusted trial balance of Qwik Care Clinic, Inc. for December 31, 2013.

Requirement
Journalize the closing entries at December 31.

Transcribed Image Text:

Qwik Care Clinic, Inc Adjusted Trial Balance December 31, 2013 ACCOUNT Cash Accounts Receivable Supplies Furniture Accumulated Depreciation, Furniture Equipment Accumulated Depreciation, Equipment Accounts Payable Salary Payable Unearned Service Revenue Common Shares Retained Earnings Dividends Service Revenues Salary Expense Rent Expense Depreciation Expense, Equipment Depreciation Expense, Furniture Supplies Expense Total DEBIT CREDIT $ 7,400 8,700 200 4,800 S 1,200 32,000 8,800 1,300 3,500 10,000 18,500 14,000 73,000 31,000 18,600 1,600 400 $119,400 $119,400