Build the adjustments columns from the transaction list and total the columns. a Prepaid rent expired, $350. b Supplies used, $130 Depreciation on furniture, $390 d Accrued salaries expense, $620 e Accrued interest on note, $180 f Accrued service revenue, $140 SMART TOUCH LEARNING Worksheet December 31, 2016 Unadjusted Trial Balance Account Names Debit Credit Cash Accounts Receivable Office Supplies Prepaid Rent Furniture Accumulated Depreciation - Furniture Accounts Payable Salaries Payable Interest Payable 13,800 1,800 400 2,700 18,400 Unearned Revenue Notes Payable Common Stock Dividends 7,200 Service Revenue Rent Expense 1,800 Salaries Expense 3,200 Supplies Expense Depreciation Expense - Furniture Interest Expense Total 100 500 18,100 21,100 9,500 49,300 49,300 Debit Adjustments Credit