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. Date Accounts and Explanation Debit Credit SMART TOUCH LEARNING Adjusted Trial Balance December 31, 2016 Dec. 31 Service Revenue 44,100 Income Summary 44,100 Balance Debit Credit Account Title To close Revenue Cash 14,500 Accounts Receivable 8,000 Date Accounts and Explanation Debit Credit Office Supplies 100 Dec 31 Income Summary Prepaid Rent 9,600 Service Revenue Furniture 16,900 Accumulated Depreciation- Furniture 5,800 Accounts Payable 1,900 Salaries Payable 400 Interest Payable 200 Unearned Revenue 4,800 Notes Payable 6,700 Date Accounts and Explanation Debit Credit Bright, Capital 19,100 Dec. 31 Bright, Withdrawals 24,900 Service Revenue 44,100 Depreciation Expense.. Furniture 1,900 Date Accounts and Explanation Debit Credit Interest Expense 200 Dec. 31 Rent Expense 2,900 Salaries Expense 3,300 Supplies Expense 700 Total 83,000 83,000