Using the information from the Adjusted Trial Balance, journalize the closing entries for the end of the month. Date Accounts and Explanation Debit Credit Dec 31 Service Revenue 55,300 SMART TOUCH LEARNING Adjusted Trial Balance December 31, 2016 Balance Account Tide Debit Credit income Summary 55.30 To close Revenue Cash 18.200 10.100 Date Accounts Receivable Debit Accounts and explanation Credit Office Supplies 200 Dec 31 V 11400 Income Summary Prepaid Pent 2.400 12.105 Depreciation Expense Fury Interest Expense 300 21.300 Furniture Accumulated Depreciation- Furniture 7,300 Rent Expense 3.600 4.200 Salaries bapente Accounts Payable 2.400 Supplies Expense 100 Salaries Payable 600 To close Expenses Interest Payable 300 Uncanned Revenue 6,000 Debit Credit Date Accounts and Explanation Notes Payable 8.500 43.900 Dec 31 Income Summary 11,900 Common Shares Retained Earnings 12,100 Dividends 31.100 Debit Credit Service Revenue 55.300 Date Accounts and explanation Account Receivable 10.100 Date Acure and plantion Det Cred Office Supplies 200 Dec 31 income Summary 11,400 Prepaid Rent 12.100 Depreciation penseur 2,400 21.300 interestDiense 100 Purwore Accumulated Depreciation Furniture 7.100 Bent pense 1600 Accounts Payable 2.450 Series Expanse 200 Salaries Payable Supplies 500 Interest Payable 300 Toduse penses Unearned Revenue 6.000 Date Acounts and plantion Debil Cren Nos Payable 1.500 Dec 31 Income Summary Common Shares 11.500 41.00 Hendamine 12.100 Didends 31.100 51,300 Date Accounts and be Cle Services Depreciation pense Rumitur 2.400 De 1 nes per 300 Hent Experie 1.600 Salanes per 4200 Supplies Expense 900 Total 104,400 104.00 2