Prepare the Adjusted Trial Balance for Smart Touch Learning as of December 31, 2016. Enter accounts in order of assets, liabilities, owner capit owner withdrawals, revenues, and expenses. Assume all accounts have normal balances. Account Balance Smart Touch Learning Accounts Receivable 3,600 Adjusted Trial Balance Accumulated Depreciation - Furniture 100 December 31, 2016 Cash 34 390 Balance Depreciation Expense - Furniture 100 Account Title Debit Credit Cash Furniture 11.500 Accounts Receivable Insurance Expense 475 Office Supplies Miller, Capital 36.300 Prepaid insurance Miller. Withdrawals 4.700 Furniture Office Supplies 360 Accumulated Depreciation - Furnitun Prepaid Insurance 1.425 Salaries Payable Rent Expense 2.200 Salaries Expense 5.500 Salaries Payable 2.900 Service Revenue 22.400 Office Supplies Supplies Expense 130 Rent Expense Unearned Revenue 2.900 Utilities Expense Salaries Expense 220 Salaries Payable Service Revenue Supplies Expense Utilities Expense Total