Verify all ending balances for each specific account after closing entries are journalized and posted. Be sure to enter all zero balances on the normal balance side and enter balances for permanent accounts!

Retained Earnings
Dec. 31	18,100	44,900	Adj. Bal.
		8,100	Dec. 31
Bal.			Bal.

Income Summary
Dec. 31	9,800	15,300	Dec. 31
		5,500	Bal.
Dec. 31	5,500
Bal.			Bal.

Prepaid Rent
Dec. 31	14,100
Bal.			Bal.

Service Revenue
Dec. 31	14,300	14,300	Adj. Bal.
Bal.			Bal.

Common Stock
		55,000	Dec. 31
Bal.			Bal.

Interest Expense
Adj. Bal.	400	400	Dec. 31
Bal.			Bal.

Dividends
Adj. Bal.	3,000	3,000	Dec. 31
Bal.			Bal.

Unearned Revenue
		1,600	Dec. 31
Bal.			Bal.