2 Fill out the Post-Closing Trial Balance as of December 31, 2016 date using the given information in the T- accounts. Enter accounts in Chart of Accounts order. Office Supplies Dec. 31 3,800 Bal. 3,800 Common Stock Account Title Cash 5,600 Dec. 31 SMART TOUCH LEARNING Post-Closing Trial Balance December 31, 2016 Accounts Receivable 5,600 Bal. Office Supplies Furniture Salaries Payable Accumulated Depreciation--Furniture 2,900 Dec. 31 Accounts Payable 2,900 Bal. Salaries Payable Unearned Revenue Retained Earnings Balance Debit Credit 19,700 13,100 23,300 7,900 10,600 19,400 Common Stock 13,500 Dec. 31 Retained Earnings 13,500 Bal. Total 59,900 59,900