Account Balance Accounts Receivable 1,800 Accumulated Depreciation - Furniture 400 Cash 41,820 Common Stock 32,400 Depreciation Expense - Furniture 400 Dividends 2,400 Furniture 12,400 Insurance Expense 475 Office Supplies 450 Prepaid Insurance 1,425 Rent Expense 1,800 Salaries Expense 5,400 Salaries Payable 3,900 Service Revenue 26,500 Supplies Expense 120 Unearned Revenue 5,500 Utilities Expense 210 Balance Account Title Debit Credit Total

Account	Balance
Accounts Receivable	1,800
Accumulated Depreciation - Furniture	400
Cash	41,820
Common Stock	32,400
Depreciation Expense - Furniture	400
Dividends	2,400
Furniture	12,400
Insurance Expense	475
Office Supplies	450
Prepaid Insurance	1,425
Rent Expense	1,800
Salaries Expense	5,400
Salaries Payable	3,900
Service Revenue	26,500
Supplies Expense	120
Unearned Revenue	5,500
Utilities Expense	210

Adjusted Trial BalanceDecember 31, 2016Month ended December 31, 2016Smart Books LearningSmart Touch LearningUnadjusted Trial Balance
Adjusted Trial BalanceDecember 31, 2016Month ended December 31, 2016Smart Books LearningSmart Touch LearningUnadjusted Trial Balance
Adjusted Trial BalanceDecember 31, 2016Month ended December 31, 2016Smart Books LearningSmart Touch LearningUnadjusted Trial Balance
	Balance
Account Title	Debit	Credit
Total