2 PARTS 1 0 Using the Adjusted Trial Balance, complete the Income Statement, Statement of Owner's Equity, 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 15,600 Revenue: Accounts Receivable 8,600 Office Supplies 200 Expenses: Prepaid Rent 10,400 Furniture 18,200 Accumulated Depreciation--Furniture 6,200 Accounts Payable 2,000 Salaries Payable 500 Interest Payable 300 Total Expenses Unearned Revenue 5,200 Net Income Notes Payable 7,300 Bright, Capital 20,700 Bright, Withdrawals 26,700 Service Revenue 47.300 Depreciation Expense - Furniture 2.000 Interest Expense 300 Rent Expense 3,100 Salaries Expense 3,600 Supplies Expense 800 Total 89,500 89,500 Assets Liabilities Less Total Liabilities Owner's Equity Total Assets Total Liabilities and Owners' Equity Prepare the Statement of Cash Flows for Smart Touch Learning for the month ended December 31, 2016 from the provided information. Within each section of the statement, use the drop-down menus to enter the accounts. Then enter the account balances and calculate ending balances. Enter decreases in cash with a minus sign or parentheses. Cash balance, December 1, 2016 is $18,600 Transactions Dec. 1 The owner contributed an additional $7,800 cash to the business in exchange for capital. 7 Purchased equipment for $2,000 on account. 14 Paid $20,000 cash for land, 17 Paid cash expenses: office rent, 51,700, employees' salaries, $1,200; utilities, $200 23 The owner withdrew $2,300, 26 Earned service revenue for the month, 54,900, receiving cash