[The following information applies to the questions displayed below.]

Colton Enterprises experienced the following events for 2016, the first year of operation:

1.	Acquired $39,000 cash from the issue of common stock.
2.	Paid $12,400 cash in advance for rent. The payment was for the period April 1, 2016, to March 31, 2017.
3.	Performed services for customers on account for $80,000.
4.	Incurred operating expenses on account of $37,000.
5.	Collected $61,500 cash from accounts receivable.
6.	Paid $25,000 cash for salary expense.
7.	Paid $29,600 cash as a partial payment on accounts payable.

Adjusting Entries

8.	Made the adjusting entry for the expired rent. (See Event 2.)
9.	Recorded $3,200 of accrued salaries at the end of 2016.

Events for 2017

1.	Paid $3,200 cash for the salaries accrued at the end of the prior accounting period.
2.	Performed services for cash of $29,000.
3.	Purchased $3,200 of supplies on account.
4.	Paid $11,700 cash in advance for rent. The payment was for one year beginning April 1, 2017.
5.	Performed services for customers on account for $96,000.
6.	Incurred operating expenses on account of $45,500.
7.	Collected $93,000 cash from accounts receivable.
8.	Paid $43,000 cash as a partial payment on accounts payable.
9.	Paid $31,900 cash for salary expense.
10.	Paid a $13,000 cash dividend to stockholders.

Adjusting Entries

11.	Made the adjusting entry for the expired rent. (Hint: Part of the rent was paid in 2016.)
12.	Recorded supplies expense. A physical count showed that $650 of supplies were still on hand.

Question: Record the entries to CLOSE the 2016 temporary accounts to Retained Earnings in the General Journal AND post to the T-Accounts.

(If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)