Activity 2.a

Fill out the Adjusted Trial Balance as of December 31, 2016 using the given information in the T- accounts. Prepaid Insurance Dec 1 8.100 SMART TOUCH LEARNING Adjusted Trial Balance December 31, 2016 Dec 31 11.300 Balance 19,900 Account Title Debit Credit Cash 5,600 Rent Expense Accounts Receivable 12.300 Dec 31 14.200 Prepaid Insurance Bal 14.200 Furniture 8.500 Accumulated Depreciation Furniture Interest Payable 2.800 Accounts Payable 8.500 Dec 31 7.500 Interest Payable 8.500 Bal Unearned Revenue 18.900 Service Revenue Notes Payable 41.200 7.100 Dec 14 Common Stock 0.000 2150 Dec 32 Dividends 28,700 9.400 Bal Service Revenue Depreciation Expense Furniture 4.700 Rent pense Total 94,900 94.900