Activity 3.b - More Practice Journalizing Closing Entries Using the information from the Adjusted Trial Balance, journalize the closing entries for the end of the month. Date Accounts and Explanation Debit Credit SMART TOUCH LEARNING Adjusted Trial Balance December 31, 2016 Balance Account Title Debit Credit Cash 19,200 Accounts Receivable 10,600 Date Accounts and Explanation Debit Credit Office Supplies 200 Prepaid Rent 12,800 Furniture 22,400 Accumulated Depreciation- Furniture 7,700 Accounts Payable 2,500 Salaries Payable 600 Interest Payable 300 Unearned Revenue 6,400 Notes Payable Date Debit 8,900 Accounts and Explanation Credit Common Stock 12,500 Retained Earnings 12,800 Dividends 32,800 Service Revenue 58,300 Date Accounts and Explanation Debit Credit Depreciation Expense. Furniture 2,500 Interest Expense 300 Rent Expense 3,800 Salaries Expense 4,400 Supplies Expense 1,000 Total 110,000 110,000