SMART TOUCH LEARNING Post-Closing Trial Balance December 31, 2016 Balance Account Title Debit 35,700 6,900 Credit Cash Office Supplies Prepaid Insurance Prepaid Rent 400 11,900 11,900 Furniture 41,800 Accumulated Depreciation-Furniture Accounts Payable Salaries Payable 14,200 19,000 2,800 1,400 Interest Payable 1.900 36,000 9,100 Common Stock Retained Earnings 24,200 Total 108,600 108,600 Assets Liabilities Equity DOLL