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	16,400
Accounts Receivable	9,000
Office Supplies	200
Prepaid Rent	10,900
Furniture	19,100
Accumulated Depreciation--Furniture		6,500
Accounts Payable		2,100
Salaries Payable		500
Interest Payable		300
Unearned Revenue		5,400
Notes Payable		7,600
Common Stock		10,700
Retained Earnings		10,900
Dividends	28,000
Service Revenue		49,800
Depreciation Expense--Furniture	2,100
Interest Expense	300
Rent Expense	3,200
Salaries Expense	3,800
Supplies Expense	800
Total	93,800	93,800

Adjusted Trial BalanceBalance SheetDecember 31, 2016Income StatementMonth Ended December 31, 2016SMART BOOKS LEARNINGSMART TOUCH LEARNINGStatement 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
Adjusted Trial BalanceBalance SheetDecember 31, 2016Income StatementMonth Ended December 31, 2016SMART BOOKS LEARNINGSMART TOUCH LEARNINGStatement of Cash FlowsStatement of Retained EarningsUnadjusted Trial Balance
Revenue:
Expenses:
Total Expenses
Net Income

Adjusted Trial BalanceBalance SheetDecember 31, 2016Income StatementMonth Ended December 31, 2016SMART BOOKS LEARNINGSMART TOUCH LEARNINGStatement 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
Adjusted Trial BalanceBalance SheetDecember 31, 2016Income StatementMonth Ended December 31, 2016SMART BOOKS LEARNINGSMART TOUCH LEARNINGStatement of Cash FlowsStatement of Retained EarningsUnadjusted Trial Balance
DividendsNet income for the yearRetained Earnings, December 1, 2016Retained Earnings, December 31, 2016
DividendsNet income for the yearRetained Earnings, December 1, 2016Retained Earnings, December 31, 2016
DividendsNet income for the yearRetained Earnings, December 1, 2016Retained Earnings, December 31, 2016
DividendsNet income for the yearRetained Earnings, December 1, 2016Retained Earnings, December 31, 2016

V V V Dividends Net income for the year Retained Earnings, December 1, 2016 Retained Earnings, December 31, 2016V V Assets Liabilities Less: Total Liabilities Stockholders' Equity Total Stockholders' Equity Total Liabilities and Stockholders' Total Assets Equity