Accounts Payable 5,300 SMART TOUCH LEARNING Worksheet December 31, 2016 Accounts Receivable 17,400 Cash 24,800 Unadjusted Trial Balance Adjustments Common Stock 34,300 Account Names Debit Credit Debit Credit Dividends 4,800 Cash Furniture 3,900 Accounts Receivable Notes Payable 6,000 Office Supplies Office Supplies 7,800 Prepaid Rent Prepaid Insurance 9,600 Prepaid Insurance Prepaid Rent 11,300 Furniture Rent Expense 2,600 Accumulated Depreciation - Furniture Salaries Expense 5,200 Accounts Payable Service Revenue 27,000 Salaries Payable Unearned Revenue 14,800 Utilities Payable a Prepaid rent expired, $400 Unearned Revenue Supplies used, $100 Notes Payable Depreciation on furniture, $100 Common Stock Accrued salaries expense, $500 Dividends Service Revenue Utilities bill recieved but not paid, $80 Rent Expense Accrued service revenue, $300 Insurance Expense Prepaid insurance expired, $2.920 Salaries Expense Supplies Expense Depreciation Expense - Furniture Utilities Expense