Bailey's Computer Services Adjusted Trial Balance Account Names Debit Credit Cash 7,840 Accounts Receivable 3,900 Prepaid Rent 1,100 Office Supplies 2,550 Computer Equipment 38,546 , Acc. Depr. -Comp. Equip. 2,874 1 Accounts Payable 7,413 Salaries Payable 1,478 Bailey, Capital 34,217 4 Bailey, Withdrawals 2,500 5. Income Summary Service Revenue 18,745 Depr. Expense-Equip. 1,450 Salaries Expense 3,500 Utilities Expense 2,800 Supplies Expense 541 Total 64,727 64,727 1 B 4 5 5 From the Adjusted Trial Balance prepare the closing journal entries dated December 31, 2018: (20 points) Bailey's Computer Services Date General Journal Account Titles Debit Credit