Create the correction columns from the transaction list and sum the columns.

A	Prepaid lease expired, $870
B	Consumables used, $390
C	Furniture depreciation, $290
D	Accrued salary expense, $200
e	Interest accrued on note, $620
F	Accrued service revenue, $610

SMART TOUCH LEARNING
Worksheet
31 December 2016
	Unadjusted Trial Balance			Adjustments
Account Names	debt	Credit		debt	Credit
in advance	16.400		(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
Accounts receivable	2.100		(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
office materials	500		(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
prepaid rental	3.200		(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
Furniture	22.100		(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
Accumulated Depreciation - Furniture			(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
Accounts payable		200	(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
Salaries Payable			(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
Interest payable			(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
unearned income		600	(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
Notes payable		21.600	(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
stock		25.200	(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
dividends	8.600		(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
Service income		11.300	(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
Rent	2.100		(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
Salary expenses	3.900		(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
Material Expense			(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
Depreciation Expense - Furniture			(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
interest expense			(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
Total	58.900	58.900