ACCOUNT Accounts Receivable 700 Cash 39,040 Common Stock 34,700 Dividends 2,800 Furniture 9,400 Office Supplies 520 Prepaid Insurance 1,600 Rent Expense 1,800 Salaries Expense 2,200 Service Revenue 19,500 Unearned Revenue 4,200 Utilities Expense 340 PART 4: Prepare the Unadjusted Trial Balance Prepare the Unadjusted Trial Balance for Smart Touch Learning for December 31st. Check your spelling carefully and do not abbreviate. Enter the account names exactly as provided in the Chart of Accounts. Enter the accounts in the order of Assets, Liabilities, Equity, Revenues, and Expenses ACCOUNT Seat Touch Acton Race Ladere Ganh 39,840 December Commons 4700 Und 20 Account Tide be 9.400 OS 50 Prendre 000 2200 OM 100 Account Title Debit Credit Cash 39,040 Accounts Receivable 700 Prepaid Insurance 1,600 Furniture 9,400 Office Supplies 520 Common Stock 34,700 Utilities Expense 340 Dividends 2,800 Rent Expense 1.800 Unearned Revenue 4,200 Salaries Expense 2,200 Utilities Expense Total