5. Use the information from the Adjusted Trial Balance Below to journalize the closing entries for Hogwarts Company on December 31, 2017. (20 points)

Hogwarts Company
Adjusted Trial Balance
December 31, 2017
		Balance
Account Title		Debit	Credit
Cash		$3,200
Accounts Receivable		150
Office Supplies		120
Prepaid Rent		300
Land		4,000
Interest Payable			50
Utilities Payable			150
Unearned Revenue			2,000
Notes Payable			2,100
Common Stock			1,500
Retained Earnings			0
Dividends		270
Service Revenue			3,400
Rent Expense		900
Utilities Expense		120
Interest Expense		50
Office Supplies Expense		25
Miscellaneous Expense		65
Total		$9,200	$9,200