Using the information from the Adjusted Trial Balance, journalize the closing entries for the end of the month.

Activity 3.b - More Practice Journalizing Closing Entries Using the information from the Adjusted Trial Balance, journalize the closing entries for the end of the month. Date Accounts and Explanation Debit Credit Dec 31 Service Revenue 44,000 SMART TOUCH LEARNING Adjusted Trial Balance December 31, 2016 Balance Account Title Debit Credit Accounts Receivable 44,000 To close Revenue Cash 14,500 Accounts Receivable 8,000 Date Accounts and Explanation Debit Credit Office Supplies 100 Dec 31 Notes Payable Prepaid Rent 9,600 Accounts Receivable Furniture 16,900 Office Supplies Accumulated Depreciation- Furniture 5,800 Prepaid Rent Accounts Payable 1,900 Salaries Payable 400 Interest Payable 200 Unearned Revenue 4,800 Date Debit Accounts and Explanation Credit Notes Payable 6,700 Dec. 31 19,100 Bright, Capital Bright, Withdrawals 24,800 Service Revenue 44,000 44,000 Depreciation Expense- Furniture 1,900 Date Accounts and Explanation Debit Credit Interest Expense 200 Dec 31 Rent Expense 2,900 Salaries Expense 3,300 Supplies Expense 700 Total 82,900 82,900