SMART TOUCH LEARNING Worksheet December 31, 2016 Adjusted Trial Balance Unadjusted Trial Balance Adjustments Income Statement Balance Sheet Account Names Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit Cash 15,100 15,100 Accounts Receivable 1.900 ID) 1,900 3,800 Office Supplies 400 100 (b) 300 Prepaid Rent 2.900 500 (a) 2,400 Furniture 20,400 20,400 Accumulated Depreciation Furniture 1,600 (C) 1,600 Accounts Payable 100 100 Salaries Payable 2,700 (d) 2,700 Interest Payable 700 (e) 700 Unearned Revenue 500 h) 200 300 Notes Payable 19,800 19,800 Bright, Capital 23,200 23,200 Bright Withdrawals 7,900 7.900 Service Revenue 10,400 1,900 in 12,500 200 (h) Rent Expense 1,900 a) 500 2,400 Salaries Expense 3,500 (d) 2,700 6,200 Supplies Expense b) 100 100 Depreciation Expenst Furniture c) 1,600 1,600 Interest Expense le) 700 700 Total 54,000 54,000 7,700 7,700 60,900 60,900