Using the Adjusted Trial Balance, complete the Income Statement, Statement of Retained Earnings, and Balance Sheet. Enter any decreases with a minus sign or parentheses.

SMART TOUCH LEARNING
Adjusted Trial Balance
December 31, 2016
	Balance
Account Title	Debit	Credit
Cash	20,500
Accounts Receivable	11,300
Office Supplies	200
Prepaid Rent	13,700
Furniture	23,900
Accumulated Depreciation--Furniture		8,200
Accounts Payable		2,700
Salaries Payable		600
Interest Payable		400
Unearned Revenue		6,800
Notes Payable		9,500
Common Stock		13,400
Retained Earnings		13,700
Dividends	34,800
Service Revenue		62,000
Depreciation Expense--Furniture	2,700
Interest Expense	400
Rent Expense	4,100
Salaries Expense	4,700
Supplies Expense	1,000
Total	117,300	117,300

Adjusted Trial Balance Balance Sheet December 31, 2016Income Statement Month Ended December 31, 2016SMART BOOKS LEARNINGSMART TOUCH LEARNING Statement of Cash Flows Statement of Retained Earnings Unadjusted Trial Balance
Adjusted Trial Balance Balance Sheet December 31, 2016Income Statement Month Ended December 31, 2016SMART BOOKS LEARNINGSMART TOUCH LEARNING Statement of Cash Flows Statement of Retained Earnings Unadjusted Trial Balance
Adjusted Trial Balance Balance Sheet December 31, 2016Income Statement Month Ended December 31, 2016SMART BOOKS LEARNINGSMART TOUCH LEARNING Statement of Cash Flows Statement of Retained Earnings Unadjusted Trial Balance
Revenue:
Expenses:
Total Expenses
Net Income

Adjusted Trial Balance Balance Sheet December 31, 2016Income Statement Month Ended December 31, 2016SMART BOOKS LEARNINGSMART TOUCH LEARNING Statement of Cash Flows Statement of Retained Earnings Unadjusted Trial Balance
Adjusted Trial Balance Balance Sheet December 31, 2016Income Statement Month Ended December 31, 2016SMART BOOKS LEARNINGSMART TOUCH LEARNING Statement of Cash Flows Statement of Retained Earnings Unadjusted Trial Balance
Adjusted Trial Balance Balance Sheet December 31, 2016Income Statement Month Ended December 31, 2016SMART BOOKS LEARNINGSMART TOUCH LEARNING Statement of Cash Flows Statement of Retained Earnings Unadjusted Trial Balance
Dividends Net income for the year Retained Earnings, December 1, 2016Retained Earnings, December 31, 2016
Dividends Net income for the year Retained Earnings, December 1, 2016Retained Earnings, December 31, 2016
Dividends Net income for the year Retained Earnings, December 1, 2016Retained Earnings, December 31, 2016
Dividends Net income for the year Retained Earnings, December 1, 2016Retained Earnings, December 31, 2016

Adjusted Trial Balance Balance Sheet December 31, 2016Income Statement Month Ended December 31, 2016SMART BOOKS LEARNINGSMART TOUCH LEARNING Statement of Cash Flows Statement of Retained Earnings Unadjusted Trial Balance
Adjusted Trial Balance Balance Sheet December 31, 2016Income Statement Month Ended December 31, 2016SMART BOOKS LEARNINGSMART TOUCH LEARNING Statement of Cash FlowsStatement of Retained EarningsUnadjusted Trial Balance
Adjusted Trial BalanceBalance SheetDecember 31, 2016Income StatementMonth Ended December 31, 2016SMART BOOKS LEARNINGSMART TOUCH LEARNINGStatement of Cash FlowsStatement of Retained EarningsUnadjusted Trial Balance
Assets				Liabilities
Less:				Total Liabilities
				Stockholders' Equity
				Total Stockholders' Equity
	Total Assets			Total Liabilities and Stockholders' Equity

A single underline below a cell represents subtotal.

A double underline below a cell represents grand total.