Activity $2.$a $-$ Prepare the Adjusted Trial Balance

Fill out the Adjusted Trial Balance as of December $31,2016$ using the given information in the T$-$accounts.

$\backslash$table$[[,$Prepaid Insurance$],[$Dec$.1,7,800,,],[$Dec$.31,11,400,,],[$Bal$.,19,200,,]]$

$\backslash$table$[[$Supplies Expense$],[$Dec$.31,13,700,],[$Bal$.,13,700,]]$

$\backslash$table$[[$Salaries Payable$],[,8,200,$Dec. $31],[,8,200,$Bal.$]]$

Service Revenue

SMART TOUCH LEARDWV

Adiusted Trial Balance December $31,2016$

$\backslash$table$[[$Account Title,Debit,Credit$],[$Cash$,6,400,],[$Accounts Receivable,$11,900,],[$Prepaid Insurance$],[$Furniture$,8,200,],[$Accumulated Depreciation$--$Furniture,,$2,700],[$Accounts Payable,,$7,300],[$Salaries Payable$],[$Unearned Revenue,,$18,300],[$Notes Payable,,$39,800],[$Bright$,$ Capital,,$6,400],[$Bright$,$ Withdrawals,$27,900,],[$Service Revenue$],[$Depreciation Expense$-$Furniture,$4,500,],[$Supplies Expense$],[$Total$,91,800,91,800]]$