Accounts Payable	300
Accounts Receivable	26,600
Cash	3,500
Common Stock	1,000
Dividends	800
Furniture	5,200
Notes Payable	35,100
Office Supplies	35,400
Prepaid Rent	14,000
Rent Expense	3,500
Salaries Expense	6,300
Service Revenue	40,500
Unearned Revenue	18,400

SMART TOUCH LEARNING
Worksheet
December 31, 2016
	Unadjusted Trial Balance
Account Names	Debit	Credit
Cash
Accounts Receivable
Office Supplies
Prepaid Rent
Furniture
Accumulated Depreciation - Furniture
Accounts Payable
Salaries Payable
Interest Payable
Unearned Revenue
Notes Payable
Common Stock
Dividends
Service Revenue
Rent Expense
Salaries Expense
Supplies Expense
Depreciation Expense - Furniture
Interest Expense
Total	95,300	95,300

A single underline below a cell represents subtotal.

A double underline below a cell represents grand total.