Using the post-closing trial balance, calculate the total assets, liabilities, and equity, and enter those amounts in the basic accounting equation.

SMART TOUCH LEARNING Post-Closing Trial Balance December 31, 2016 Balance Account Title Debit Credit Cash 36,800 Accounts Receivable 7,100 Office Supplies 400 Prepaid Insurance 12,200 Prepaid Rent 12,200 Furniture 43,200 Accumulated Depreciation-Furniture 14,700 Accounts Payable 19.600 Salaries Payable 2,900 Utilities Payable 1,400 Interest Payable 1,900 Unearned Revenue 37.000 Bright, Capital 34,400 Total 111,900 111,900 Assets Liabilities Equity +