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.

Account Balance Accounts Receivable 1,300 Accumulated Depreciation - Furniture 100 Cash 45,710 Common Stock 35,500 Depreciation Expense Furniture 100 Dividends 4,600 9,100 350 350 1,050 2,000 7,200 4,600 27,600 Furniture Insurance Expense Office Supplies Prepaid Insurance Rent Expense Salaries Expense Salaries Payable Service Revenue Supplies Expense 60 Unearned Revenue 4,400 Utilities Expense 380