Complete the Adjusted Trial Balance as of December 31, 2016 using the given information. Enter accounts in order of assets, liabilities, common stock, dividends, revenues, and expenses. Assume all accounts have normal balances.

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Accounts Payable Accounts Receivable Accumulated Depreciation--Furniture Cash Common Stock Depreciation Expense--Furniture Dividends Furniture Interest Expense Interest Payable Notes Payable Office Supplies Prepaid Rent Rent Expense Salaries Expense Salaries Payable Service Revenue Supplies Expense Unearned Revenue 13,580 9,400 11,490 65,850 105,560 2,090 39,710 29,260 10,450 7,310 16,720 12,540 27,170 6,270 5,220 8,360 20,900 1,040 25,080 Total SMART TOUCH LEARNING Adjusted Trial Balance December 31, 2016 Account Title Debit Balance Credit Accounts Payable Accounts Receivable Accumulated Depreciation--Furniture Cash Common Stock Depreciation Expense--Furniture Dividends Furniture Interest Expense Interest Payable Notes Payable Office Supplies Prepaid Rent Rent Expense Salaries Expense Salaries Payable Service Revenue Supplies Expense Unearned Revenue 13,580 9,400 11,490 65,850 105,560 2,090 39,710 29,260 10,450 7,310 16,720 12,540 27,170 6,270 5,220 8,360 20,900 1,040 25,080 Total SMART TOUCH LEARNING Adjusted Trial Balance December 31, 2016 Account Title Debit Balance Credit

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