Using the information from the Adjusted Trial Balance, journalize the closing entries for the end of the month. SMART TOUCH LEARNING Adjusted Trial Balance. December 31, 2016 Balance Account Title Debit Credit Cash 16.100 Accounts Receivable 8,900 Office Supplies Prepaid Rent Furniture Accumulated Depreciation- Furniture Accounts Payable Salaries Payable Date Accounts and Explanation Debit Credit Date Accounts and Explanation Debit Credit 200 10,700 18,800 5,400 2,100 500 300 Unearned Revenue 5300 Date Accounts and Explanation Debit Credit 7.500 Bright Capital 21,300 Bright Withdrawals 27,400 Cash 16,100 Accounts Receivable. 8,900 Date Accounts and Explanation Debit Credit Office Supplies 200 Prepaid Rent 10,700 Furniture 18,800 Accumulated Depreciation- 6,400 Furniture Accounts Payable 2.100 Salaries Payable 500 Interest Payable 300 000 Unearned Revenue 5,300 Date Accounts and Explanation Debit Credit Notes Payable 7,500 Bright, Capital 21,300 Bright, Withdrawals 27,600 Service Revenue 49,000 Depreciation Expense- 2,100 Furniture Date Accounts and Explanation Debit Credit Interest Expense 300 Rent Expense 3.200 Salaries Expense 3,700 Supplies Expense 800 Total 92,400 92,400