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	8,500
Office Supplies	200
Prepaid Rent	10,200
Furniture	17,900
Accumulated Depreciation--Furniture		6,100
Accounts Payable		2,000
Salaries Payable		500
Interest Payable		300
Unearned Revenue		5,100
Notes Payable		7,100
Common Stock		10,000
Retained Earnings		10,200
Dividends	26,000
Service Revenue		46,400
Depreciation Expense--Furniture	2,000
Interest Expense	300
Rent Expense	3,000
Salaries Expense	3,500
Supplies Expense	800
Total	87,700	87,700

Date	Accounts and Explanation	Debit	Credit
Nov. 30Dec. 1Dec. 15Dec. 31
	To close DividendsTo close ExpensesTo close Income SummaryTo close Revenue

Date	Accounts and Explanation	Debit	Credit
Nov. 30Dec. 1Dec. 15Dec. 31
	To close DividendsTo close ExpensesTo close Income SummaryTo close Revenue

Date	Accounts and Explanation	Debit	Credit
Nov. 30Dec. 1Dec. 15Dec. 31
	To close DividendsTo close ExpensesTo close Income SummaryTo close Revenue

Date	Accounts and Explanation	Debit	Credit
Nov. 30Dec. 1Dec. 15Dec. 31
	To close DividendsTo close ExpensesTo close Income SummaryTo close Revenue