Using the information from the Adjusted Trial Balance, journalize the closing entries for the end of the month. Date Accounts and Explanation Debit Credit SMART TOUCH LEARNING Adjusted Trial Balance December 31, 2016 Account Title Balance Debit Credit 14,400 Cash Accounts Receivable 7.900 Date Accounts and Explanation Debit Credit Office Supplies 100 Prepaid Rent 9,600 Furniture 16,800 Accumulated Depreciation- Furniture 5,700 Accounts Payable 1,900 Salaries Payable 400 Interest Payable 200 Unearned Revenue 4,800 Date Accounts and Explanation Debit Credit Notes Payable 6,700 Common Stock 9,400 Retained Earnings 9,600 Dividends 24,500 Service Revenue 43,500 Date Accounts and Explanation Debit Credit Depreciation Expense- Furniture 1,900 Interest Expense 200 Rent Expense 2,800 Salaries Expense 3,300 Supplies Expense 700 Total 82,200 82,200