Prepare the Post-Closing Trial Balance for Smart Touch Learning as of December 31, 2016. Enter accounts in order of assets, liabilities, and equity. Assume all accounts have normal balances.

Account Balance Accounts Receivable 2,100 Accumulated Depreciation - Furniture 200 Cash 41,370 Common Stock 38400 Furniture 11800 Office Supplies 420 Prepaid Insurance 900 Retained Earnings 8,890 Salaries Payable 4,700 Unearned Revenue 4,400 Balance Account Title Debit Credit Total Pearson