Activity 3.a - Income Statement and Balance Sheet Columns Enter each account balance in the appropriate financial statement column. SMART TOUCH LEARNING Worksheet December 31, 2016 Unadjusted Trial Balance Adjusted Trial Balance Adjustments Income Statement Balance Sheet Debit Credit Credit Credit Credit Debit Debit Debit Credit Debit Account Names Cash 12,200 12,200 1,600 (f) 1,000 2,600 Accounts Receivable 400 100 (5) 300 Office Supplies 300 2.400 (a) 2,100 Prepaid Rent 16,300 Furniture 16,300 900 () 900 Accumulated Depreciation - Furniture 100 100 Accounts Payable 1,400 1,400 Salaries Payable d) le) 400 400 Interest Payable 400 300 (h) 100 Unearned Revenue 16,100 16.10 100 100 Accounts Payable 1,400 (d) Salaries Payable 1,400 400 (e) 400 Interest Payable Unearned Revenue 400 (h) 100 300 16,100 16,100 Notes Payable 18,800 18,800 Bright, Capital Bright Withdrawals 6,400 6.400 8,400 1.000 (f) Service Revenue 9,500 100 (h) (a) 1,900 1,600 Rent Expense 300 (d) 1,400 4,300 2,900 Salaries Expense (b) 100 100 Supplies Expense 900 900 Depreciation Expense Furniture (e) 400 400 Interest Expense 4,200 43,800 43,800 47,500 47,500 4,200 Total SMART TOUCH LEARNING Worksheet December 31, 2016 Unadjusted Trial Balance Adjustments = Adjusted Trial Balance Income Statement Balance Sheet Account Names Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit Cash 12,200 12,200 Accounts Receivable 1,600 (f) 1,000 2,600 Office Supplies 400 100 (b) 300 Prepaid Rent 2,400 300 (a 2.100 Furniture 16,300 16,300 Accumulated Depreciation - Furniture 900 (c) 900 100 100 Accounts Payable Salaries Payable 1,400 (d) 1,400 400 (e) 400 Interest Payable I 400 (h) 300 Unearned Revenue 100 Unearned Revenue 400 (h) 100 300 Notes Payable 16,100 16,100 Bright Capital 18,800 18,800 Bright, Withdrawals 6,400 6,400 Service Revenue 8,400 1,000 () 9.500 100 Rent Expense 1,600 300 1,900 Salaries Expense 2.900 1,400 4300 (5) 100 100 Supplies Expense Depreciation Expense - Furniture 900 (C) 900 400 le) 400 Interest Expense 43,800 43,800 4,200 4,200 Total 47,500 47,500