1 Using the information from the Adjusted Trial Balance, journalize the closing entries for the end of the month. SMART TOUCH LEARNING Adjusted Trial Balance December 31, 2016 Balance Account Title Debit Credit Cash 14,300 Accounts Receivable 7,900 Office Supplies 100 Prepaid Rent 9,500 Furniture Accumulated Depreciation-- 16,700 5,700 Date Accounts and Explanation Debit Credit Date Accounts and Explanation Debit Credit Furniture Accounts Payable 1,900 Salaries Payable 400 Interest Payable 200 Unearned Revenue 4,700 Date Accounts and Explanation Debit Credit Notes Payable 6,600 Common Stock 9,300 Retained Earnings 9,500 Dividends 24,400 Service Revenue 43,500 Date Accounts and Explanation Debit Credit Depreciation Expense- 1,900 Furniture Interest Expense 200 Rent Expense 2,800 Salaries Expense 3,300 Supplies Expense 700 Total 81,800 81,800