SMART TOUCH LEARNING Adjusted Trial Balance December 31, 2016 Balance Account Title Debit Credit Cash 16,800 Accounts Receivable 9,300 Office Supplies 200 Prepaid Rent 11,200 Furniture 19,600 Accumulated Depreciation-- Date Accounts and Explanation Debit Credit Dec. 31 Date Accounts and Explanation Debit Credit 6,700 Furniture Accounts Payable 2,200 Salaries Payable 500 Interest Payable 300 Unearned Revenue 5,600 Date Accounts and Explanation Debit Credit Notes Payable 7,800 | Bright, Capital 22,200 Bright, Withdrawals 28,600 Service Revenue 50,900 Depreciation Expense-- 2,200 Furniture Date Accounts and Explanation Debit Credit Interest Expense 300 Rent Expense 3,300 Salaries Expense 3,900 Supplies Expense 800 Total 96,200 96,200