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 16,500 Accounts Receivable 9,100 Date Accounts and Explanation Debit Credit Office Supplies 200 Prepaid Rent 11,000 Furniture 19,300 Accumulated Depreciation- Furniture 6,600 Accounts Payable 2,200 Salaries Payable 500 Interest Payable 300 Unearned Revenue 5,500 Notes Payable Debit Date Accounts and Explanation 7,700 Credit Common Stock 10,800 Retained Earnings 11,000 Dividends 28,000 Service Revenue 49,900 Date Accounts and Explanation Debit Credit Depreciation Expense- Furniture 2.200 Interest Expense 300 Rent Expense 3,300 Salaries Expense 3,800 Supplies Expense 800 Total 94,500 94,500