Activity 1.a - Verify ending balances after adjustments Calculate the adjusted balance after adjustments have been posted to the T-Accounts. Accumulated Depreciation - Building Office Supplies 1,350 Dec. 31 Nov. 3 5,100 920 Dec. 31 Salaries Expense Accounts Receivable Dec. 15 3,400 Nov. 10 3,800 Dec. 31 1,430 Dec. 31 1,040 V Service Revenue 2,400 Dec. 28 1,090 Dec. 31 Prepaid Rent 1,270 Dec. 31 Dec. 1 5,300 980 Dec. 31Activity 2.a - Prepare the Adjusted Trial Balance Fill out the Adjusted Trial Balance as of December 31, 2016 using the given information in the T-accounts. Prepaid Rent SMART TOUCH LEARNING Adjusted Trial Balance Dec. 1 9,100 December 31, 2016 Dec. 31 13,300 Balance Bal. 22,400 Account Title Debit Credit Cash 7,400 Supplies Expense Accounts Receivable 13,900 Dec. 31 16,000 Prepaid Rent Bal. 16,000 Furniture 9,600 Accumulated Depreciation--Furniture 3,200 Salaries Payable Accounts Payable 8,500 9,600 Dec. 31 Salaries Payable 9,600 Bal. Unearned Revenue 21,400 Service Revenue Notes Payable 46,300 Common Stock 7,40 8,100 Dec. 14 Dividends 32,500 2,600 Dec. 31 Service Revenue 10,700 Bal. Depreciation Expense--Furniture 5,300 Supplies Expense Total 107,100 107,100Activity 2.b - More Practice Preparing the Adjusted Trial Balance Complete the Adjusted Trial Balance as of December 31, 2016 using the given information. Enter accounts in order of assets, liabilities, common stock, dividends, revenues, and expenses. Assume all accounts have normal balances. Accounts Payable 17,220 Accounts Receivable 11,920 Accumulated Depreciation--Furniture 14,570 Cash 83,490 Balance Common Stock 133,840 Account Title Debit Credit Depreciation Expense--Furniture 2,650 Dividends 50,350 Furniture 37,100 Interest Expense 13,250 Interest Payable 9,270 Notes Payable 21,200 Office Supplies 15,900 Prepaid Rent 34,450 Rent Expense 7,950 Salaries Expense 6,620 Salaries Payable 10,600 Service Revenue 26,500 Supplies Expense 1,320 Unearned Revenue 31,800 Total CHECK ANSWER SKIP TO NEXTActivity 5.a Journalizing and Posting Transactions Journalize the adjusting entry needed at December 31 for each situation. Use the Chart of Accounts to review account names! Used ofce supplies of $11 00 Date Accounts and Explanation Debit Credit Completed services that were paid for six months earlier, $400 Date Accounts and Explanation Debit Credit Customers were billed for $2,100 for work completed. Date Accounts and Explanation Debit Credit