Build the adjustments columns from the transaction list and total the columns. a Prepaid rent expired, $130 b Supplies used, $260 Depreciation on furniture, $440 d Accrued salaries expense, $870 e Accrued interest on note, $550 Accrued service revenue, $540 SMART TOUCH LEARNING Worksheet December 31, 2016 Unadjusted Trial Balance Adjustments Account Names Debit Credit Debit Credit Cash 12,700 Accounts Receivable 1,600 Office Supplies 400 Prepaid Rent 2,500 Furniture 17,100 Accumulated Depreciation- Furniture Accounts Payable Salaries Payable Interest Payable 100 Unearned Revenue 500 Notes Pavable 16,700 Bright, Capital 19,500 Bright, Withdrawals 6,700 Service Revenue 8,800 1,600 Rent Expense Salaries Expense Supplies Expense Depreciation Expense Furniture Interest Expense 3,000 Total 45,600 45,600