3 Calculate the ending balances in the T-Accounts then insert those balances in the Unadjusted Trial Balance. Nov. 1 1,300 Nov. 2 2,200 Nov. 3 4,700 Nov. 7 900 Bal 9100 Cash Unearned Revenue SMART TOUCH LEARNING Unadjusted Trial Balance December 31, 2016 Balance Account Title Debit Credit Cash Accounts Receivable 51,900 Office Supplies 18,300 11,100 Nov. 1 Prepaid Rent 61,600 4,100 Nov. 3 Furniture 12,200 Accounts Payable 21,400 Bal Salaries Payable 39,700 Unearned Revenue Common Stock 168,400 Dividends 33,600 Service Revenue 61,100 Rent Expense 39,700 Salaries Expense 48,900 Supplies Expense 30,500 Total 305,800 305,800