\begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{\begin{tabular}{c} SMART TOUCH LEARNING \\ Adjusted Trial Balance \\ December 31, 2016 \end{tabular}} \\ \hline \multirow[b]{2}{*}{ Account Title } & \multicolumn{2}{|c|}{ Balance } \\ \hline & Debit & Credit \\ \hline Cash & 20,700 & \\ \hline Accounts Receivable & 11,400 & \\ \hline Office Supplies & 200 & \\ \hline Prepaid Rent & 13,800 & \\ \hline Furniture & 24,100 & \\ \hline Accumulated Depreciation--Furniture & & 8,200 \\ \hline Accounts Payable & & 2,700 \\ \hline Salaries Payable & & 600 \\ \hline Interest Payable & & 400 \\ \hline Unearned Revenue & & 6,900 \\ \hline Notes Payable & & 9,600 \\ \hline Common Stock & & 76,100 \\ \hline Dividends & 35,000 & \\ \hline Service Revenue & & 13,800 \\ \hline Depreciation Expense--Furniture & 2,700 & \\ \hline Interest Expense & 400 & \\ \hline Rent Expense & 4,100 & \\ \hline Salaries Expense & 4,800 & \\ \hline Supplies Expense & 1,100 & \\ \hline Total & 118,300 & 118,300 \\ \hline \end{tabular}