Journalize Smart Touch Learning's closing entries for the month of December. Enter the transactions in REID order.

SMART TOUCH LEARNING
Adjusted Trial Balance
December 31, 2016
	Balance
Account Title	Debit	Credit
Cash	41,820
Accounts Receivable	1,800
Office Supplies	450
Prepaid Insurance	1,425
Furniture	12,400
Accumulated Depreciation - Furniture		400
Salaries Payable		3,900
Unearned Revenue		5,500
Common Stock		32,400
Dividends	2,400
Service Revenue		26,500
Salaries Expense	5,400
Depreciation Expense - Furniture	400
Insurance Expense	475
Utilities Expense	210
Rent Expense	1,800
Supplies Expense	120
Total	68,700	68,700

Date	Accounts	Debit	Credit
Nov. 15Nov. 30Dec. 15Dec. 31

Date	Accounts	Debit	Credit
Nov. 15Nov. 30Dec. 15Dec. 31

Date	Accounts	Debit	Credit
Nov. 15Nov. 30Dec. 15Dec. 31

Date	Accounts	Debit	Credit
Nov. 15Nov. 30Dec. 15Dec. 31