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

$\backslash$table$[[$SMART TOUCH LEARNING$],[$Adjusted Trial Balance$],[$December $31,2016],[$Account Title,Balance$],[$Debit$,$Credit$],[$Cash$,16,200,],[$Accounts Receivable,$8,900,],[$Office Supplies,$200,],[$Prepaid Rent,$10,800,],[$Furniture$,18,900,],[\backslash$table$[[$Accumulated Depreciation$--],[$Furniture$]],,6,400],[$Accounts Payable,,$2,100],[$Salaries Payable,,$500],[$Interest Payable,,$300],[$Unearned Revenue,,$5,400],[$Notes Payable,,$7,500],[$Bright$,$ Capital,,$21,400],[$Bright$,$ Withdrawals,$27,500,],[$Service Revenue,,$49,000],[\backslash$table$[[$Depreciation Expense$--],[$Furniture$]],2,100,],[$Interest Expense,$300,],[$Rent Expense,$3,200,],[$Salaries Expense,$3,700,],[$Supplies Expense,$800,],[$Total$,92,600,92,600]]$