INSTRUCTIONS: Using the adjusted trial balance below, journalize the closing entries in the general journal. ABC Company Adjusted Trial Balance December 31, 2017 Debit Credit Cash Accounts Receivable Supplies Equipment Accumulated Depreciation- Equipment Accounts Payable Notes Payable Unearned Service Revenues Owner's Capital 13,000 4,500 8,000 10,000 2,000 1,500 2,000 6,000 22,000 Owner's Drawing 2,000 18,000 Service Revenues Supplies Expense Insurance Expense Depreciation Expense Wages Expense 3,500 2,500 2,000 6,000 51500 51.500 General Journal (partial) Description Adjusting Entries Debit Credit 360