Using the Adjusted Trial Balance, complete the Income Statement, Statement of Owner's Equity, and Balance Sheet.

SMART TOUCH LEARNING
Adjusted Trial Balance
December 31, 2016
	Balance
Account Title	Debit	Credit
Cash	19,900
Accounts Receivable	11,000
Office Supplies	200
Prepaid Rent	13,300
Furniture	23,300
Accumulated Depreciation--Furniture		7,900
Accounts Payable		2,600
Salaries Payable		600
Interest Payable		300
Unearned Revenue		6,600
Notes Payable		9,300
Bright, Capital		26,300
Bright, Withdrawals	34,000
Service Revenue		60,500
Depreciation Expense--Furniture	2,600
Interest Expense	300
Rent Expense	3,900
Salaries Expense	4,600
Supplies Expense	1,000
Total	114,100	114,100

Adjusted Trial BalanceBalance SheetDecember 31, 2016Income StatementMonth Ended December 31, 2016SMART BOOKS LEARNINGSMART TOUCH LEARNINGStatement of Cash FlowsStatement of Owner's EquityUnadjusted Trial Balance
Adjusted Trial BalanceBalance SheetDecember 31, 2016Income StatementMonth Ended December 31, 2016SMART BOOKS LEARNINGSMART TOUCH LEARNINGStatement of Cash FlowsStatement of Owner's EquityUnadjusted Trial Balance
Adjusted Trial BalanceBalance SheetDecember 31, 2016Income StatementMonth Ended December 31, 2016SMART BOOKS LEARNINGSMART TOUCH LEARNINGStatement of Cash FlowsStatement of Owner's EquityUnadjusted 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 Owner's EquityUnadjusted Trial Balance
Adjusted Trial BalanceBalance SheetDecember 31, 2016Income StatementMonth Ended December 31, 2016SMART BOOKS LEARNINGSMART TOUCH LEARNINGStatement of Cash FlowsStatement of Owner's EquityUnadjusted Trial Balance
Adjusted Trial BalanceBalance SheetDecember 31, 2016Income StatementMonth Ended December 31, 2016SMART BOOKS LEARNINGSMART TOUCH LEARNINGStatement of Cash FlowsStatement of Owner's EquityUnadjusted Trial Balance
Owner withdrawalNet income for the monthBright, Capital, December 1, 2016Bright, Capital, December 31, 2016
Owner withdrawalNet income for the monthBright, Capital, December 1, 2016Bright, Capital, December 31, 2016
Owner withdrawalNet income for the monthBright, Capital, December 1, 2016Bright, Capital, December 31, 2016
Owner withdrawalNet income for the monthBright, Capital, December 1, 2016Bright, Capital, December 31, 2016

Adjusted Trial BalanceBalance SheetDecember 31, 2016Income StatementMonth Ended December 31, 2016SMART BOOKS LEARNINGSMART TOUCH LEARNINGStatement of Cash FlowsStatement of Owner's EquityUnadjusted Trial Balance
Adjusted Trial BalanceBalance SheetDecember 31, 2016Income StatementMonth Ended December 31, 2016SMART BOOKS LEARNINGSMART TOUCH LEARNINGStatement of Cash FlowsStatement of Owner's EquityUnadjusted Trial Balance
Adjusted Trial BalanceBalance SheetDecember 31, 2016Income StatementMonth Ended December 31, 2016SMART BOOKS LEARNINGSMART TOUCH LEARNINGStatement of Cash FlowsStatement of Owner's EquityUnadjusted Trial Balance
Assets				Liabilities
Less:				Total Liabilities
				Owner's Equity
	Total Assets			Total Liabilities and Owners' Equity