Below, find the year-end adjusted trial balance for Highway 151 Computer Consultatits Incorporated. What is the account title of the account that should be creditext? Required: Make the closing entries, setup T account balances using Adjusted Trial Balance amounts, post the closing entries and prepare a Post-Closing Trial Balance. Question 7 Credit PAGE 20 What is the account title of the account that should be debited? ? Highway 151 Computer Consultants Incorporated Adjusted Trial Balance May 31, 2018 Balance Debit Credit Cash 27.700 Accounts Receivable 5.900 Prepaid Insurance 3,00) Prepaid Rent 3,30) Office Supplies 1.600) Furniture 20.000 Accumulated Depreciation - Furniture 1.500 Accounts Payable 1.300 Salaries Payable 700 Interest Payable 200 Unearned Revenue 1,400 Note Payable 2.000 Common Stock 31.000 Dividends 12.000 Service Revenue 125.400 Rent Expense 15,600 Salaries Expense 66,000 Utilities Expensc 1.000 Advertising Expense 2,400 Insurance Expense 1.400 Supplies Expense 1.900 Depreciation Expense - Furniture 1.500 Interest Expense 200 163,500 163,500 Question 8 RRA PAGE 20 What is the amount of the debit? 63,500 Question 9 PAGE 20 What is the account title of the account that should be debited? ? Question 10 PAGF 20 What is the account title of the account that should be debited? THE CLOSING ENTRIES General Journal Account Name Debit 125.400 Credit Service Revenue 125.400 To close revenue General Journal Account Name Credit Debit 3. To close expenses Check Number R.K General Journal Account Name Credit Debit 35.400 Retained Earnings To close Income Summary 35.400 General Journal Account Name Debit Credit 5. To close Dividends