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 32,900 6,300 Credit Cash Accounts Receivable Office Supplies Prepaid Insurance Prepaid Rent 400 10,900 10,900 38,700 Furniture Accumulated Depreciation--Furniture Accounts Payable Salaries Payable Utilities Payable Interest Payable 13,100 17,500 2,600 1,300 1,700 33,200 Unearned Revenue Common Stock 8,400 Retained Earnings 22,300 Total 100,100 100,100 Assets Liabilities Equity