a	Prepaid rent expired, $410
b	Supplies used, $300
c	Depreciation on furniture, $210
d	Accrued salaries expense, $470
e	Accrued interest on note, $490
f	Accrued service revenue, $180

SMART TOUCH LEARNING
Worksheet
December 31, 2016
	Unadjusted Trial Balance			Adjustments
Account Names	Debit	Credit		Debit	Credit
Cash	15,400		(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
Accounts Receivable	2,000		(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
Office Supplies	500		(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
Prepaid Rent	3,000		(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
Furniture	20,600		(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
Accumulated Depreciation - Furniture			(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
Accounts Payable		200	(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
Salaries Payable			(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
Interest Payable			(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
Unearned Revenue		600	(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
Notes Payable		20,300	(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
Common Stock		23,500	(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
Dividends	8,100		(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
Service Revenue		10,600	(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
Rent Expense	2,000		(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
Salaries Expense	3,600		(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
Supplies Expense			(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
Depreciation Expense - Furniture			(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
Interest Expense			(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
Total	55,200	55,200