Build the adjustments columns from the transaction list and total the columns. a Prepaid rent expired, $550 b Supplies used, $370 Depreciation on furniture, $920 d Accrued salaries expense, $530 e Accrued interest on note, $600 f Accrued service revenue, $670 SMART TOUCH LEARNING Worksheet December 31, 2016 Unadjusted Trial Balance Account Names Debit Credit Cash 14,500 Accounts Receivable 1,900 Office Supplies Prepaid Rent Furniture Accumulated Depreciation - Furniture Accounts Payable Salaries Payable Interest Payable Unearned Revenue Notes Payable Common Stock Dividends 400 2,800 19,500 100 500 19,100 22,300 7,600 Service Revenue Rent Expense Salaries Expense 10,000 1,900 3,400 Supplies Expense Depreciation Expense - Furniture Interest Expense Total 52,000 52,000 Debit Adjustments Credit