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 1,300 Accumulated Depreciation - Furniture 100 Cash 45,710 35,500 9,100 350 Balance Common Stock Account Title Debit Credit Furniture Office Supplies Prepaid Insurance Retained Earnings Salaries Payable 1,050 12,910 4,600 4,400 Unearned Revenue Total