Activity 3.a - Income Statement and Balance Sheet Columns Enter each account balance in the appropriate financial statement column. SMART TOUCH LEARNING Worksheet December 31, 2016 Unadjusted Trial Balance Adjustments Adjusted Trial Balance Income Statement Balance Sheet Account Names Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit Cash 14,900 14,900 Accounts Receivable 1,900 (f) 1,700 3,600 Office Supplies 400 100 (b) 300 Prepaid Rent 2.900 500 (a) 2,400 Furniture 20,100 20,100 Accumulated Depreciation - Furniture 1,500 (0) 1,500 Accounts Payable 100 100 Salaries Payable 2,300 (d) 2,300 Interest Payable 700 (e) 700 Unearned Revenue 500 (h) 200 300 Notes Payable 19,600 19,600 Bright, Capital 22,900 22,900 Bright, Withdrawals 7,800 7,800 Service Revenue 10,300 1.700 12,200 Bright, Withdrawals 7,800 7,800 Service Revenue 10,300 1,700 (f) 12,200 200 (h) Rent Expense 1,900 (a) 500 2,400 Salaries Expense 3,500 (d) 2,300 5,800 Supplies Expense (b) 100 100 Depreciation Expense - Furniture c (C) 1,500 1,500 Interest Expense (e) 700 700 Total 53,400 53,400 7,000 7,000 59,600 59,600