Prepare the Adjusted Trial Balance for Smart Touch Learning as of December 31, 2016. Enter accounts in order of assets, liabilities, common stock, dividends, revenues, and expenses. Assume all accounts have normal balances.

ACCOU nt Accounts Receivable Accumulated Depreciation - Furniture Cash Common Stock Depreciation Expense - Furniture Dividends Furniture Insurance Expense Ofce Supplies Prepaid Insurance Rent Expense Salaries Expense Salaries Payable Service Revenue Supplies Expense Unearned Revenue Utilities Expense Balance 1,800 200 49,950 39,200 200 2.300 9,300 450 400 1,350 2,800 5.1 00 4,000 25,200 100 5,500 350 Balance Account Title Debit Credit Total