Build the unadjusted trial balance and adjustments columns from the given information and total the columns. Only input amounts for accounts with balances and do not enter zeros for blank cells. Accounts Payable 5.900 Accounts Receivable 19.600 SMART TOUCH LEARNING Worksheet December 31, 2016 Cash 27,900 Unadjusted Trial Balance Adjustments Common Stock 38,600 Account Names Debit Credit Debit Credit Dividends 5.400 Cash 27900 Furniture 4.400 Accounts Receivable 19600 Notes Payable 6.700 Office Supplies R800 Office Supplies 8.800 Prepaid Rent 12700 Prepaid Insurance 10.800 Prepaid Insurance 10800 Prepaid Rent 12,700 Furniture 4400 Rent Expense 2.900 Accumulated Depreciation - Furniture Salaries Expense 5.800 Accounts Payable 5900 Service Revenue 30.400 Salaries Payable Unearned Revenue 16,700 Utilities Payable a Prepaid rent expired, 5900 Uneamed Revenue 16700 Supplies used, $300 Notes Payable 6700 Depreciation on furniture, $200 Common Stock 38600 Dividends 5400 Accrued salaries expense, $1.100 Utilities will recieved but not paid $100 Service Revenue 30400 (1) 1 2900 Accrued service revenue, $700 Rent Expense Insurance Expense 13 Prepaid insurance expired, $6,000 Salaries Expense 5800 (d) Supplies Expense (b) Depreciation Expense - Furniture (d) Utilities Expense Total