The following is the adjusted trial balance as of December 31 2016 of aims photography Provide the closing entry for expense Accounts debit credit Cash 1,700 Account receivable 8,500 Supplies 100 Equipment 7,500 Accumulated Depreciation - Equipment 2,000 Account payable 1,200 Salaries payable 800 Unearned revenue 600 S. Aims, Capital 3,400 Withdrawal 2,300 Service Revenue 40,000 Salaries Expense 24,000 Supplies Expense 2,300 Depreciation - Expense Equipment 1,600 Total 48,000 48,000