I need help preparing the Balance Sheet from the Adjusted Trial Balance and Statement of Owners Equity. Within each section of the statement, I need help putting the appropriate accounts in the account balances & Enterinh any decreases with a minus sign or parentheses .

SMART TOUCH LEARNING Adjusted Trial Balance December 31, 2016 SMART TOUCH LEARNING Statement of Owner's Equity Month Ended December 31, 2016 Balance Debit Credit Bright, Capital, December 1, 2016 26,200 Account Title Cash 19,800 Net income for the month 47,600 73,800 Accounts Receivable 10,900 Bright, Withdrawals Office Supplies 200 33,800) Prepaid Rent 13,200 Bright, Capital, December 31, 2016 40,000 Furniture 23.100 Accumulated Depreciation -- Furniture 7.900 Accounts Payable 2,600 Salaries Payable 600 Interest Payable 300 Unearned Revenue 6,600 Notes Payable 9,200 Bright, Capital 26,200 Bright Withdrawals 33,800 Service Revenue 60,000 Depreciation Expense-Furniture 2,600 Interest Expense 300 Rent Expense 3.900 Salaries Expense 4,600 Supplies Expense 1,000 Total 113,400 113,400 Assets Liabilities 15,200 Total Liabilities 19,300 Owner's Equity Bright, Capital, December 1, 2016 26.200 Account Title Debit Credit Cash 19,800 Net income for the month 47,600 73,800 Accounts Receivable 10,900 Office Supplies 200 Bright, Withdrawals 33,800) Prepaid Rent 13,200 Bright, Capital, December 31, 2016 40,000 Furniture 23.100 Accumulated Depreciation--Furniture 7,900 Accounts Payable 2,600 Salaries Payable 600 Interest Payable 300 Unearned Revenue 6,600 Notes Payable 9,200 Bright, Capital 26,200 Bright Withdrawals 33.800 Service Revenue 60,000 Depreciation Expense-Furniture 2,600 Interest Expense 300 Rent Expense 3,900 Salaries Expense 4,600 Supplies Expense 1,000 Total 113,400 113,400 Assets Liabilities 15.200 Total Liabilities 19,300 Owner's Equity Total Assets 59,300 Total Liabilities and Owner's Equity 59,300