SMART TOUCH LEARNING Date Accounts Debit Credit Adjusted Trial Balance December 31, 2016 Balance Account Title Debit Credit Cash 40,770 Date Accounts Debit Credit Accounts Receivable 2,700 Office Supplies 460 Prepaid Insurance 750 Furniture 11,500 Accumulated Depreciation- Furniture 300 Salaries Payable 1,600 Unearned Revenue 4,600 Common Stock 33,100 Dividends 4,500 Date Accounts Debit Credit Service Revenue 28,900 Salaries Expense 5,000 Depreciation Expense- Furniture 300 insurance Expense 250 Date Accounts Debit Credit Utilities Expense 290 Rent Expense 1,900 Supplies Expense 80 Total 68,500 68,500 PART 8: Closing Entries Journalize Smart Touch Learning's closing entries for the month of December. Enter the transactions in REID order