Journalize Smart Touch Learning's closing entries for December 31 in RED order. Record debits first, then credits. Check your spelling carefully and do not abbreviate. Enter account names exactly as provided in the adjusted trial balance. Select the dates from the dropdown provided. Date Accounts Debit Credit SMART TOUCH LEARNING Adjusted Trial Balance December 31, 2016 , Dec. 31 Service Revenue 22300 Income Summary 22300 Balance Debit Credit Account Title Cash 35,110 Date Accounts Debit Credit Accounts Receivable 2,200 Dec. 31 Income Summary 10085 Office Supplies 380 Salaries expense 6200 Prepaid Insurance 1,125 Depreciation expense 400 Furniture 11,500 Insurance Expense 375 Accumulated Depreciation - Furniture 400 Utilities Expense 270 Salaries Payable 4,900 Rent Expense 2700 Unearned Revenue 3,400 Supplies Expense 140 Common Stock 34,300 Retained Earnings 0 Date Accounts Debit Credit Dividends 4,900 Dec. 31 Income Summary 7315 Service Revenue 22,300 Retained Earnings 7315 Salaries Expense 6,200 Depreciation Expense - Furniture 400 Insurance Expense 375 Utilities Expense 270 Rent Expense 2,700 Supplies Expense 140 Total 65,300 65,300