Bailey's Computer Services From the Adjusted Trial Balance prepare the closing journal entries dated December 31, 2018: (20 poi Account Names Adjusted Trial Balance Debit Credit Bailey's Computer Services General Journal Cash 7,840 Date Account Titles Debit Credit Accounts Receivable 3,900 Prepaid Rent 1,100 Office Supplies 2.550 Computer Equipment 38,546 Acc. Depr. Comp. Equip. 2.874 Accounts Payable 7,413 Salaries Payable 1,478 34,217 Bailey, Capital Bailey, Withdrawals 2.500 Income Summary Service Revenue 18,745 Depr. Expense-Equip 1,450 Salaries Expense 3,500 Utilities Expense 2,800 Supplies Expense 541 Total 64,727 64,727