Using the information from the Adjusted Trial Balance, journalize the closing entries for the end of the month.

Activity 3.a - Journalize Closing Entries Using the information from the Adjusted Trial Balance, journalize the closing entries for the end of the month. SMART TOUCH LEARNING Date Accounts and Explanation Debit Credit Adjusted Trial Balance December 31, 2016 Balance Debit Credit Account Title Cash 17,900 Accounts Receivable 9,900 Date Accounts and Explanation Debit Credit Office Supplies 200 Prepaid Rent 11,900 Furniture 20,900 Accumulated Depreciation- 7,100 Furniture Accounts Payable 2,300 Salaries Payable 500 Interest Payable 300 Unearned Revenue 5,900 Notes Payable 8,300 Date Accounts and Explanation Debit Credit Common Stock 11,700 54,600 Unearned Revenue 5,900 Date Notes Payable Accounts and Explanation Debit Credit 8,300 Common Stock 11,700 54,600 Retained Earnings 11,900 Dividends 30,700 Service Revenue 54,600 Date Accounts and Explanation Debit Credit Depreciation Expense- Furniture 2,300 Dec. 31 Common Stock 2,300 Interest Expense 300 Retained Earnings 20,900 Rent Expense 3,500 To close Expenses Salaries Expense 4,100 Supplies Expense 900 Total 102,600 102,600 102,600