Journalize the closing entries at August 31,2014

Lending Hand, Inc.
Adjusted Trial Balance
August 31, 2014
	Account	Debit	Credit
	Cash	$4,500
	Accounts receivable	9,000
	Supplies	200
	Furniture	6,400
	Accumulated depreciation, furniture		$3,590
	Equipment	25,000
	Accumulated depreciation, equipment		4,000
	Accounts payable		1,400
	Salaries payable		5,100
	Unearned service revenue		2,600
	Common stock		10,000
	Retained earnings		(11,290)
	Dividends	15,000
	Service revenue		80,000
	Salaries expense	27,000
	Rent expense	5,200
	Depreciation expense, equipment	1,600
	Depreciation expense, furniture	900
	Supplies expense	600
	Total	$95,400	$95,400