Accounts Payable 18,200 Accounts Receivable 12,600 Accumulated Depreciation--Furniture 15,400 Bright, Capital 141,400 Bright, Withdrawals 53,200 Cash 88,200 Depreciation Expense--Furniture 2,800 Furniture 39,200 Interest Expense 14,000 Interest Payable 9,800 Notes Payable 22.400 Office Supplies 16,800 Prepaid Rent 36,400 Rent Expense 8.400 Salaries Expense 7,000 Salaries Payable 11.200 Service Revenue 28,000 Supplies Expense 1.400 Unearned Revenue 33.600 SMART TOUCH LEARNING Adjusted Trial Balance December 31, 2016 Balance Account Title Debit Credit