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 Account Title Cash Accounts Receivable Office Supplies Prepaid Rent Furniture Accumulated Depreciation Furniture Balance Debit Credit 16,800 Date Accounts and Explanation Debit Credit 9300 Date Accounts and Explanation Debit Credit 200 11,200 19,600 6,700 7,800 Date Accounts and Explanation Debit Credit 22.200 Accounts Payable 2200 Salaries Payable 500 Interest Payable 333 Unearned Revenue 5,600 Notes Payable Bright Capital Bright, Withdrawals 28,700 Service Revenue 51,000 Depreciation Expense-Furniture 2.200 Interest Expense 300 Rent Expense 3,300 Salaries Experie 3.900 Supplies Expense 800 Total 96,300 96,300 Date Accounts and Explanation Debit Credit