Using the information from the Adjusted Trial Balance, journalize the closing entries for the end of the month. \begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{\begin{tabular}{c} SMART TOUCH LEARNING \\ Adjusted Trial Balance \\ December 31, 2016 \end{tabular}} \\ \hline \multirow[b]{2}{*}{ Account Title } & \multicolumn{2}{|c|}{ Balance } \\ \hline & Debit & Credit \\ \hline Cash & 16,100 & \\ \hline Accounts Receivable & 8,900 & \\ \hline Office Supplies & 200 & \\ \hline Prepaid Rent & 10,700 & \\ \hline Furniture & 18,800 & \\ \hline \begin{tabular}{l} Accumulated Depreciation-- \\ Furniture \end{tabular} & & 6,400 \\ \hline Accounts Payable & & 2,100 \\ \hline Salaries Payable & & 500 \\ \hline Interest Payable & & 300 \\ \hline Unearned Revenue & & 5,300 \\ \hline Notes Payable & & 7,500 \\ \hline Common Stock & & 10,500 \\ \hline Retained Earnings & & 10,700 \\ \hline Dividends & 27,600 & \\ \hline Service Revenue & & 49,100 \\ \hline Depreciation Expense--Furniture & 2,100 & \\ \hline Interest Expense & 300 & \\ \hline Rent Expense & 3,200 & \\ \hline Salaries Expense & 3,700 & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|l|} \hline Date & Accounts and Explanation & Debit & Credit \\ \hline & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline Date & Accounts and Explanation & Debit & Credit \\ \hline & & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline \end{tabular} \begin{tabular}{|l|r|l|} \hline Dividends & 27,600 & \\ \hline Service Revenue & & 49,100 \\ \hline Depreciation Expense--Furniture & 2,100 & \\ \hline Interest Expense & 300 & \\ \hline Rent Expense & 3,200 & \\ \hline Salaries Expense & 3,700 & \\ \hline Supplies Expense & 800 & \\ \hline Total & 92,400 & 92,400 \\ \hline \end{tabular}