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. SMART TOUCH LEARNING Adjusted Trial Balance December 31, 2016 Balance Account Title Debit Credit Cash 14,600 Accounts Receivable 8,000 Office Supplies 100 Prepaid Rent 9,700 Furniture 17,000 Accumulated Depreciation-- 5,800 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 4,800 Date Accounts and Explanation Debit Credit Notes Payable 6,800 Common Stock 9,500 Retained Earnings 9,700 Dividends 24,900 Service Revenue 44,300 Date Accounts and Explanation Debit Credit Depreciation Expense 1,900 Furniture Interest Expense 200 Rent Expense 2,900 Salaries Expense 3,400 Supplies Expense 700 Total 83,400 83,400 CHECK ANSWER SKIP TO NEXT