Using the information from the Adjusted Trial Balance, journalize the closing entries for the end of the month. Cash SMART TOUCH LEARNING Adjusted Trial Balance December 31, 2016 Account Title Accounts Receivable. Office Supplies Prepaid Rent Furniture Accumulated Depreciation-- Furniture Accounts Payable Salaries Payable Interest Payable Unearned Revenue Notes Payable Bright, Capital Bright, Withdrawals Service Revenue Depreciation Expense-- Furniture Interest Expense Rent Expense Total Salaries Expense Supplies Expense Balance Debit 16,200 8,900 200 10,800 18,900 27,500 2,100 300 3,200 3,700 800 Credit 6,400 2,100 500 300 5,400 7,500 21,400 49,000 92,600 92,600 Date Dec. 31 Date Dec. 31 Date Dec. 31 Date Dec. 31 Accounts and Explanation Service Revenue Income Revenue To close Revenue Accounts and Explanation Income Summary Depreciation Expense--Fur Interest Expense Rent Expense Salaries Expense Supples Expense To close Expenses Accounts and Explanation Income Summary Bright, Capital To close Income Summary Accounts and Explanation Bright, Capital Bright, Withdraws To close Withdrawals Debit 49000 Debit 10100 Debit 38900 Debit 27500 Credit 49000 Credit 2100 300 3200 3700 800 Credit 38900 Credit 27500