The following is the adjusted trial balance of Flappy Health, Inc., for August 31,2010.

Requirement 1. Journalize the closing entries at August 31. 

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Happy Health, Inc. Adjusted Trial Balance August 31, 2010 ACCOUNT Cash Accounts Receivable Supplies Furniture DEBIT CREDIT $ 9,000 11,000 170 5,200 Accumulated Depreciation, Furniture $ 1,800 Equipment 39,000 Accumulated Depreciation, Equipment 4,500 Accounts Payable 1,200 Salary Payable 3,500 Unearned Service Revenue 2,200 Common Stock 18,000 Retained Earnings 7,970 Dividends 14,000 Service Revenue 77,000 Salary Expense 27,000 Rent Expense 6,000 Depreciation Expense, Equipment 1,500 Depreciation Expense, Furniture. 1,300 Supplies Expense 2,000 Total $116,170 $116,170