is this one clearier ?

SMART TOUCH LEARNING Unadjusted Trial Balance December 31, 2016 Balance Account Title Debit Credit Cash 29,900 Accounts Receivable 23,000 Office Supplies 13,800 Prepaid Rent 44,300 Furniture 25,300 Building 4,600 Land 27,600 Accounts Payable 29,900 SMART TOUCH LEARNING Unadjusted Trial Balance December 31, 2016 Balance Account Title Debit Credit Cash 29,900 Accounts Receivable 23,000 Office Supplies 13,800 Prepaid Rent 44,300 Furniture 25,300 Building 4,600 Land 27,600 Accounts Payable 29.900 Utilities Payable 32.200 Unearned Revenue 16,100 Notes Payable 34,500 Common Stock 74.100 Notes Payable 34500 Common Stock 200 Dividends 11 500 Service Revenue 13,000 Rent Expertise 29.900 Salaries Expense 1,500 Utilities Expense 9.200 Total 230.600 230, 600 Assets Liabilities --- Common Stock Dividends Revenues Expenses 29,900 - 74,100 11.500 +