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 Balance Account Title Debit Credit Cash 14,800 Accounts Receivable 8,100 Office Supplies Prepaid Rent 9,800 Furniture 17,200 Accumulated Depreciation-- Dec. 31 Date Accounts and Explanation Debit Credit Date Accounts and Explanation Debit Credit 100 Dec. 31 5,900 Furniture Accounts Payable 1,900 Salaries Payable 400 Interest Payable 200 Unearned Revenue 4,900 Notes Payable Common Stock Retained Earnings 9,800 Dividends 25,400 6,900 Dec. 31 9,600 Service Revenue 44,900 Depreciation Expense-- 1,900 Furniture Interest Expense Dec. 31 200 Rent Expense 2,900 Salaries Expense 3,400 Supplies Expense 700 Total 84,500 84,500 Date Accounts and Explanation Debit Credit Date Accounts and Explanation Debit Credit