assets, liabilities, common stock, dividends, revenues, and expenses. Assume all accounts have normal balances.

Prepare the Adjusted Trial Balance for Smart Touch Learning as of December 31 , 2016. Enter accounts in order of assets, liabilities, common stock, dividends, revenues, and expenses. Assume all accounts have normal balances. Account Accounts Receivable Accumulated Depreciation - Furniture Cash Common Stock Depreciation Expense - Furniture Dividends Furniture Insurance Expense Office Supplies Prepaid Insurance Rent Expense Salaries Expense Salaries Payable Service Revenue Supplies Expense Unearned Revenue Utilities Expense Balance 1 ,800 39,670 32,400 4,200 12,000 300 1 ,350 1 ,400 5,000 3,100 27 ,400 130 3,600 200 Account Title Debit Balance Credit