Date Accounts and Explanation Debit Credit SMART TOUCH LEARNING Adjusted Trial Balance December 31, 2016 Balance Debit Credit Account Title Cash 17,300 Accounts Receivable 9,600 Date Accounts and Explanation Debit Credit Office Supplies 200 Prepaid Rent 11,500 Furniture 20,200 Accumulated Depreciation- Furniture 6,900 Accounts Payable 2,300 Salaries Payable 500 Interest Payable 300 Unearned Revenue 5,700 Notes Payable 8,100 Date Debit Accounts and Explanation Credit Bright, Capital 22,900 Bright, Withdrawals 29,400 Service Revenue 52,400 Depreciation Expense- Furniture 2,300 Date Accounts and Explanation Debit Credit Interest Expense 300 Rent Expense 3,400 Salaries Expense 4,000 Supplies Expense 900 Total 99, 100 99,100