Adjusted Trial Balance December 31, 2016 Credit Debit $ 3,900 2,200 $ 110 2,080 1,800 17,000 Cash Accounts Receivable....... Allowance for Doubtful Accounts Prepaid Rent Supplies Building Accumulated Depreciation-Building.. Accounts Payable Unearned Service Revenue Common Stock ... Retained Earnings.. Dividends...... Service Revenue Supplies Expense. Depreciation Expense... Rent Expense..... 3,800 3,800 4,700 10,000 4,400 2,000 6,900 600 1,530 2,600 $33.710 $33.710 Prepare the Closing entries on 12/31/2016 without an income summary account