Activity 2.a - Preparing a Post-Closing Trial Balance

Fill out the Post-Closing Trial Balance as of December 31, 2016 date using the given information in the T-accounts. Enter accounts in Chart of Accounts order.

Prepaid Rent
Dec. 31	3,800
Bal.	3,800

Bright, Capital
		19,000	Dec. 31
		19,000	Bal.

Salaries Payable
		2,900	Dec. 31
		2,900	Bal.

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SMART TOUCH LEARNING
Post-Closing Trial Balance
December 31, 2016
	Balance
Account Title	Debit	Credit
Cash	19,700
Accounts Receivable	13,100
Prepaid Rent
Furniture	23,100
Accumulated Depreciation--Furniture		7,900
Accounts Payable		10,500
Salaries Payable
Unearned Revenue		19,400
Bright, Capital
Total	59,700	59,700

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