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

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 Cash Accounts Receivable Offce Supplies Prepaid Insurance Furniture Accumulated Depreciation - Furniture Salaries Payable Unearned Revenue Co m mon Stock Dividends Service Revenue Salaries Expense Depreciation Expense - Furniture Insurance Expense Utilities Expense Rent Expense Supplies Expense Total Debit 41,goo 450 1,200 10,800 2,goo 270 65,200 Credit 100 2,600 5,300 32,300 24,900 65,200 Date Dec. 31 Date Dec. 31 Date Dec. 31 Date Dec. 31 Accounts service revenue Income summary Accounts Income summary salaries expense depreciation expense Insurance expense utilities expense rent expense supplies expense Accounts Income summary retained earnings Accounts retained earnings dividends Debit 24900 Debit Debit Debit Credit 24goo Credit Credit Credit