The adjusted trial balance as of December 31, 2015, for Brooks Consulting Company contains the following selected accounts.

Adjusted Account Balances
	Debit	Credit
Service Fees Earned		16,060
Rent Expense	4,160
Salaries Expense	9,140
Supplies Expense	1,120
Depreciation Expense	2,040
Retained Earnings		13,400

(a) Prepare entries to close these accounts in journal entry form.

General Journal
	Description		Debit	Credit
Dec. 31	(1)	CashRetained EarningsService Fees EarnedIncome Expense
		Income ExpenseService Fees EarnedCashRetained Earnings
		To close revenue account.
Dec. 31	(2)	Income ExpenseCashRetained EarningsService Fees Earned
		Rent Expense
		Salaries Expense
		Supplies Expense
		Depreciation Expense
		To close the expense accounts.

(b) Set up T-accounts for each of the ledger accounts, enter the balances above, and post the closing entries to them. After these entries are posted, show the closing balance for each account.

Service Fees Earned
Beg. Balance	Answer	Answer
(1)	Answer	Answer
Balance	Answer	Answer

Rent Expense
Beg. Balance	Answer	Answer
(2)	Answer	Answer
Balance	Answer	Answer

Salaries Expense
Beg. Balance	Answer	Answer
(2)	Answer	Answer
Balance	Answer	Answer

Supplies Expense
Beg. Balance	Answer	Answer
(2)	Answer	Answer
Balance	Answer	Answer

Depreciation Expense
Beg. Balance	Answer	Answer
(2)	Answer	Answer
Balance	Answer	Answer

Retained Earnings
Beg. Balance	Answer	Answer
(1)	Answer	Answer
(2)	Answer	Answer
Balance	Answer	Answer

Please answer all parts of the question.