Build the unadjusted trial balance columns from the given information. Only input amounts for accounts with balances and do not enter Os for blank cells. SMART TOUCH LEARNING Accounts Payable 300 Worksheet December 31, 2016 Accounts Receivable 29,900 3,900 Cash Unadjusted Trial Balance 1,100 Common Stock Debit Credit Account Names Dividends 900 Cash 5,900 Furniture Accounts Receivable Notes Payable Office Supplies 39,400 Office Supplies 39,800 Prepaid Rent Prepaid Rent 15,700 Furniture 3.900 Rent Expense Accumulated Depreciation Furniture Salaries Expense Accounts Payable 7,000 45,600 Service Revenue Salaries Payable Interest Payable Unearned Revenue 20,600 Unearned Revenue Notes Payable Common Stock Dividends Service Revenue Rent Expense Salaries Expense Supplies Expense Depreciation Expense Furniture Interest Expense Total 107,000 107,000 Build the adjustments columns from the transaction list and total the columns. Prepaid rent expired, $290 a b Supplies used, $220 Depreciation on furniture, $480 Accrued salaries expense, $600 d Accrued interest on note, $450 e Accrued service revenue, $620 SMART TOUCH LEARNING Worksheet December 31, 2016 Unadjusted Trial Balance Adjustments Account Names Debit Credit Debit Credit Cash 11,200 Build the adjustments columns from the transaction list and total the columns. Prepaid rent expired, $290 b Supplies used, $220 Depreciation on furniture, $480 C Accrued salaries expense, $600 Accrued interest on note, $450 Accrued service revenue, $620 SMART TOUCH LEARNING Worksheet December 31, 2016 Unadjusted Trial Balance Adjustments Credit Account Names Debit Credit Debit Cash 11.200 (a) (b) Accounts Receivable 1.400 (c) (d) Office Supplies 300 (e) (f Prepaid Rent 2,200 Furniture 15,100 Accumulated Depreciation Furniture Accounts Payable 100 Salaries Payable Interest Payable Unearned Revenue 400 Notes Payable 14,700 Common Stock 17.200 5,900 Dividends Service Revenue 7,700 Rent Expense 1,400 Salaries Expense 2,600 Supplies Expense Depreciation Expense Furniture Interest Expense Total 40.100 40,100 Enter each account balance in the appropriate financial statement column. SMART TOUCH LEARNING Worksheet December 31, 2016 Adjusted Trial Unadjusted Trial Income Statement Adjustments Balance Sheet Balance Balance Debit Credit Debit Credit Debit Debit Credit Account Names Debit Credit Credit Cash 15.300 15,300 2.000 if Accounts Receivable 1.000 3.000 Office Supplies 100 400 500 (b Prepaid Rent 3.000 300 2,700 (a Furniture 20,300 20.300 Accumulated Depreciation 900 900 Furniture Accounts Payable 200 200 Salaries Payable 1,500 (d 1.500 Interest Payable 4D0 e 400 600 Unearned Revenue (h 100 500 Notes Payable 20.100 20.100 Common Stock 23,300 23.300 Dividends 8.000 8,000 Service Revenue 10,500 1.000 (f 11.600 100 (h! Rent Expense (a 2.000 300 2.300 (d Salaries Expense 3,600 1,500 5,100 Supplies Expense (b) 100 100 Depreciation Expense 900 (c) 900 Furniture Interest Expense le) 400 400 Total 54.700 4,300 58.500 58.500 54,700 4,300 SMART TOUCH LEARNING Worksheet December 31, 2016 Unadjusted Trial Adjustments Adjusted Trial Balance Income Statement Balance Sheet Balance Account Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit Names 5 900 Total 16,200 44.700 44,700 5,900 46,400 46,400 33.900 30.200 12.500 Net Income Net Loss Total
