3 Enter each account balance in the appropriate financial statement column. Unadjusted SMART TOUCH LEARNING Worksheet December 31, 2016 Adjusted Trial Balance Adjustments Income Statement Trial Balance Account Names Debit Credit Debit Credit Debit Credit Debit Credit Debit Cash 16,000 16,000 Accounts Receivable 2,100 (f) 2,400 4,500 Office Supplies 500 200 (b) 300 Prepaid Rent 3,100 700 (a) 2,400 Furniture 21,500 21,500 Accumulated Depreciation- 2,100 (c) 2,100 Furniture Accounts Payable 200 Salaries Payable 200 3,300 (d) 3,300 Interest Payable 900 (e) 900 Unearned Revenue 600 (h) 200 400 Notes Payable 21,100 21,100 Common Stock 24,500 Dividends 8,400 Service Revenue 24,500 8,400 11,100 2,400 (f) 13,700 200 (4) Rent Expense 2,100 (a) 700 2,800 Salaries Expense 3,800 (d) 3,300 7,100 Supplies Expense (b) 200 200 Depreciation Expense- (c) 2,100 2,100 Furniture Interest Expense (e) 900 900 Total 57,500 57,500 9,800 9,800 66,200 66,200 Balance Sheet Credit