using the information from the adjusted trial balance , journalize tue closing entries for the end of the month.

Date Accounts and Explanation Debe Credit SMART TOUCH LEARNING Adjusted Trial Balance December 31, 2016 Balance Account Title Debit Credit 15.900 Cash Accounts Receivable 8,800 Date Accounts and Explanation De Crede Office Supplies 200 Prepaid Rent 10.600 Furniture 18.500 6300 Accumulated Depreciation- Furniture Accounts Payable 2.100 Salaries Payable 500 Interest Payable 300 Unanned Revenue 5.300 Notes Payable 7.400 Date Accounts and Explanation Debat Bright Capital 21,000 Bright Withdrawal 26,900 Service Revenue 48000 Depreciation Expense Furniture 2.100 Date Accounts and Explanation Deb Crede Interest Expense 300 Rent Expense 2.100 Salaries Expense 3700 Supplies Expense 300 Total 90.900 90.900