Calculate and enter the ending balance for each t-account. Building Accounts Payable Dec. 1 32,200 28,900 Dec. 2 Dec. 1 26,900 42,600 Dec. 2 Dec. 2 6,300 13,200 Dec. 3 Dec. 2 4,200 18,500 Dec 3 Dec. 5 25,500 6,900 Dec. 4 Dec. 5 20,500 11,300 Dec. 4 Dec. 6 12,700 1,300 Dec. 6 Dec. 6 10,200 2,000 Dec. 6 Dec. 7 29,800 19,500 Dec. 10 Dec. 7 23,900 28,900 Dec. 10 Common Stock Dividends 54,200 Dec. 2 Dec. 1 39,600 23,700 Dec. 3 Dec. 2 6,300 14,400 Dec. 4 Dec. 5 30,600 2,600 Dec. 6 Dec. 6 15,300 36,800 Dec. 10 Dec. 7 35,700 Service Revenue Rent Expense 9,400 Dec. 2 Dec. 1 17,900 1,700 Dec. 3 Dec. 2 26,100 35,200 Dec. 4 Dec. 5 13,700 15,400 Dec. 6 Dec. 6 70,500 23,900 Dec. 10 Dec. 7 9,600 Using the information from the t-accounts, fill out the Unadjusted Trial Balance for Smart Touch Learning as of December 31, 2016. Enter accounts in Chart of Accounts order and remember to total each column! Truck Accounts Payable Nov. 1 12,800 9,600 Nov. 3 Bal. 12,800 9,600 Bal. Common Stock Dividends Balance 2,900 Nov. 5 Nov. 11 400 Account Title Debit Credit 2,900 Bal. Bal. 400 Service Revenue Advertising Expense 1,100 Nov. 13 Nov. 23 400 1,100 Bal. Bal. 400 Total Calculate the ending balances in the T-Accounts then insert those balances in the Unadjusted Trial Balance. Cash SMART TOUCH LEARNING Unadjusted Trial Balance December 31, 2016 Nov. 1 900 Nov. 2 1,600 Balance Nov. 3 3,400 Account Title Debit Credit Nov. 7 600 Cash Bal. Accounts Receivable 37,200 Office Supplies 13,100 Unearned Revenue Prepaid Rent 44,300 8,000 Nov. 1 Furniture 8,700 2,900 Nov. 3 Accounts Payable 15,300 Bal. Salaries Payable 28,500 Unearned Revenue Common Stock 120,800 Dividends 24,100 Service Revenue 43,800 Rent Expense 28,500 Salaries Expense 35,000 Supplies Expense 21,900 Total 219,300 219,300 Using the unadjusted trial balance, calculate the total assets, liabilities, common stock, dividends, revenues, and expenses. Enter those amounts in the expanded accounting equation. SMART TOUCH LEARNING Unadjusted Trial Balance December 31, 2016 Balance Account Title Debit Credit Cash 21,700 Accounts Receivable 16,700 Office Supplies 10,000 Prepaid Rent 32,400 Furniture 18,400 Building 3,300 Land 20,000 Accounts Payable 21,700 Utilities Payable 23,400 Unearned Revenue 11,700 Notes Payable 25,100 Common Stock 53,700 Dividends 8,300 Service Revenue 31,800 Rent Expense 21,700 Salaries Expense 8,300 Utilities Expense 6,600 Total 167,400 167,400 Assets Liabilities Common Stock Dividends Revenues Expenses + + + +
