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 Nov. 30 Accounts Payable 2,600 2,600 Dividends 3,900 3,900 Balance Debit Credit Account Title To close Income Summary Cash 19,800 Accounts Receivable 10,900 Date Accounts and Explanation Debit Credit Office Supplies 200 Dec. 1 Accounts Receivable 600 600 Prepaid Rent 13,200 1,000 7,900 Furniture 23,100 Accum. Depr - Furniture 2,600 3,900 Accumulated Depreciation- Furniture 7,900 Cash 3,900 3,900 Accounts Payable 2,600 Depr. Exp - Furniture 2,600 3,900 Salaries Payable 600 Dividends 3,900 2,600 Interest Payable 300 To close Expenses Unearned Revenue 6,600 Date Accounts and Explanation Debit Credit Notes Payable 9,200 Common Stock 12,900 Nov. 30 Accum. Depr - Furniture 2,600 2,600 Retained Earnings 13,200 Accum. Depr - Furniture 1,000 Dividends 33,800 To close Expenses Service Revenue 60,100 Date Accounts and Explanation Debit Credit Depreciation Expense.. Furniture 2,600 Dec. 31 Cash 1,000 1,000 Interest Expense 300 Depr. Exp - Furniture 3,900 2,600 Rent Expense 3,900 To close Income Summary Salaries Expense 4,600 Supplies Expense 1,000 Total 113,400 113,400