Use the information from the Adjusted Trial Balance Below to journalize the closing entries for Hogwarts Company on December 31, 2017. (20 points) Hogwarts Company Adjusted Trial Balance December 31, 2017 Balance Account Title Debit Credit Cash $3,200 Accounts Receivable 150 Office Supplies 120 Prepaid Rent 300 Land 4,000 Interest Payable Utilities 150 Payable Unearned Revenue 2.000 Notes Payable 2.100 Common Stock 1,500 Retained Earnings 0 Dividends 270 Service 3,400 Revenue 50 900 120 Rent Expense Utilities Expense Interest Expense Office Supplies Expense Miscellaneous Expense Total 50 25 65 $9,200 $9,200