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 Date Accounts and Explanation Debit Credit Deci 31 Balance Account Title Debit Credit e cse Revente Cash 15,900 Accounts Receivable Office Supplies Prepaid Rent Furniture Accumulated Depreciation 8,800 200 0,600 18,500 Date Accounts and Explanation Debit C 6300 Furniture Accounts Payable 2,100 Accounts Payable Salaries Payable Incerest Payable Unearned Revenue Notes Payable Comon Sock 2,100 To close Expense IN 10,300 Retaned Earsings Service Revenue 2,100 nteres Expense et Exper Salaries Expense 800 9 8