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 15,300 Accounts Receivable 8,400 Office Supplies 200 00 Prepaid Rent 10,200 Furniture 17,800 Accumulated Depreciation- 6.100 Date Accounts and Explanation Date Accounts and Explanation Furniture Accounts Payable 2,000 Salaries Payable 500 Interest Payable 300 Unearned Revenue 5,100 Date Accounts and Explanation: Notes Payable 7,100 Bright, Capital 20,200 Bright, Withdrawals 25,900 Service Revenue 46,100 Depreciation Expense- 2,000 Furniture Date Accounts and Explanation Interest Expense 300 Rent Expense 3,000 Salaries Expense 3,500 Supplies Expense 800 Total 87,400 87,400