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 45,710 Accounts Receivable 1,300 Office Supplies 350 Prepaid Insurance 1,050 Furniture 9,100 Accumulated Depreciation - Furniture 100 Salaries Payable 4,600 Unearned Revenue 4,400 Common Stock 35,500 Dividends 4,600 Service Revenue 27,600 7,200 Salaries Expense Depreciation Expense Furniture Insurance Expense Utilities Expense Rent Expense Supplies Expense Total 100 350 380 2,000 60 72,200 72,200