Using the information from the Adjusted Trial Balance, journalize the closing entries for the end of the month.

ool 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 Balance Debit Credit Account Title Cash 17,400 Accounts Receivable 9,600 Date Accounts and Explanation Debit Credit Office Supplies 200 Prepaid Rent 11,600 Furniture 20,300 Accumulated Depreciation- Furniture 6,900 Accounts Payable 2,300 Salaries Payable 500 Interest Payable 300 Unearned Revenue 5,800 Notes Payable 8,100 Date Accounts and Explanation Debit Credit Bright, Capital 23,000 Bright Withdrawals 29,500 Service Revenue 52,600 Depreciation Expense- Furniture 2,300 Date Accounts and Explanation Debit Credit Interest Expense 300 Rent Expense 3,400 Salaries Expense 4,000 Supplies Expense 900 Total 99,500 99,500