Bailey's Computer Services Account Names Adjusted Trial Balance Debit Credit Cash 7,840 3.90 Accounts Receivable Prepaid Rent 1,100 Office Supplies 2,550 Computer Equipment 38,546 Acc. Dept.-Comp. Equip 2,874 Accounts Payable 7,413 Salaries Payable 1.478 Bailey, Capital 34,217 Bailey, Withdrawals 2.500 Income Summary 18,745 Service Revenue Dept. Expense-Equip Salaries Expense 1.450 3,500 Utilities Expense 2,800 541 Supplies Expense Total 64,727 64,727 From the Adjusted Trial Balance prepare the closing journal entries dated December 31, 2018: (20 points) Bailey's Computer Services General Journal Account Titles Date Debit Credit