1 Using the information from the Adjusted Trial Balance, journalize the closing entries for the end of the month. SMART TOUCH LEARNING Adjusted Trial Balance December 31, 2016 Balance Account Title Debit Credit Cash 14,000 Accounts Receivable 7,700 Office Supplies 100 Prepaid Rent 9,300 Furniture Accumulated Depreciation-- Furniture Accounts Payable Salaries Payable Interest Payable Unearned Revenue Notes Payable 16,400 Date Accounts and Explanation Debit Credit Date Accounts and Explanation Debit Credit Date Accounts and Explanation Debit Credit 42,800 Date Accounts and Explanation Debit Credit Common Stock Retained Earnings Dividends 24,100 Service Revenue Depreciation Expense- 1,800 Furniture Interest Expense 200 Rent Expense 2,800 Salaries Expense 3,200 Supplies Expense 700 Total 80,300 80,300