Calculate and enter the ending balance for each t-account. Equipment Accounts Payable Dec. 1 26,800 28,300 Dec. 2 Dec. 1 24,800 50,100 Dec. 2 Dec. 2 5,300 13,000 Dec. 3 Dec. 2 3,900 21,900 Dec 3 Dec. 5 21,300 6,800 Dec. 4 Dec. 5 19,000 13,300 Dec. 4 Dec. 6 10,600 1,300 Dec. 6 Dec. 6 9,500 2,400 Dec. 6 Dec. 7 24,800 19,100 Dec. 10 Dec. 7 22,200 34,000 Dec. 10 Common Stock Dividends 24,400 Dec. 2 Dec. 1 22,100 10,500 Dec 3 Dec. 2 3,500 6,400 Dec. 4 Dec. 5 16,900 1,100 Dec. 6 Dec. 6 8,400 16,400 Dec. 10 Dec. 7 19,700 Service Revenue Utilities Expense 6,400 Dec. 2 Dec. 1 13,800 1,100 Dec. 3 Dec. 2 20,200 24,100 Dec. 4 Dec. 5 10,600 10,500 Dec. 6 Dec. 6 54,800 16,300 Dec. 10 Dec. 7 7,400 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! Accounts Receivable Accounts Payable Nov. 1 38,200 40,500 Nov. 3 Bal. 38,200 40,500 Bal. Common Stock Dividends Balance 100 Nov. 5 Nov. 11 8,100 Account Title Debit Credit 100 Bal. Bal. 8,100 Service Revenue Repairs Expenses 7,600 Nov. 13 Nov.23 1,900 7,600 Bal. Bal. 1,900 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 1,100 Nov. 2 1,900 Balance Nov. 3 4,000 Account Title Debit Credit Nov. 7 700 Cash Bal. Accounts Receivable 43,900 Office Supplies 15,400 Unearned Revenue Prepaid Rent 52,000 9,500 Nov. 1 Furniture 10,300 3,400 Nov. 3 Accounts Payable 18,000 Bal. Salaries Payable 33,500 Unearned Revenue Common Stock 142,300 Dividends 28,400 Service Revenue 51,600 Rent Expense 33,500 Salaries Expense 41,300 Supplies Expense 25,800 Total 258,300 258,300 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 26,400 Accounts Receivable 20,300 Office Supplies 12,100 Prepaid Rent 39,000 Furniture 22,300 Building 4,000 Land 24,300 Accounts Payable 26,400 Utilities Payable 28,400 Unearned Revenue 14,200 Notes Payable 30,400 Common Stock 65,200 Dividends 10,100 Service Revenue 38,500 Rent Expense 26,400 Salaries Expense 10,100 Utilities Expense 8,100 Total 203,100 203,100 Assets Liabilities Common Stock Dividends Revenues Expenses +