Calculate and enter the ending balance for each t-account. Post each transaction from the T-account into the ledger. Enter the transactions in chronological order. Explanations and posting references are not required. Then, calculate and enter the ending balance of each ledger account. Leave any unused cells blank. Accounts Receivable Dec. 3 Dec. 1 30,800 28,500 Dec. 2 6,100 13,100 Dec. 5 Dec. 8 Dec. 4 24,500 6,900 Dec. 6 12,200 1,300 Dec. 9 19,300 Dec. 7 28,500 Dec. 10 Accounts Receivable Date Explanation Ref Debit Credit Balance 30,800 36,900 8,400 32,900 19,800 32,000 60,500 53,600 52,300 Salaries Payable Dec. 2 18,700 41,900 Dec. 1 Dec. 3 2,900 18,200 Dec. 5 Dec. 4 14,300 11,100 Dec. 7 Dec. 6 7,100 2,000 Dec. 8 Dec. 10 16,700 28,400 Dec. 9 Salaries Payable Ref Credit Date Explanation Debit Balance 41,900 23,200 20,300 6,000 24,200 17,100 28,200 30,200 58,600 Service Revenue 53,900 Dec. 1 23,500 Dec. 2 14,400 Dec. 3 2,600 Dec. 4 36,700 Dec. 5 Service Revenue Date Explanation Ref. Debit Credit Balance 53,900 77,400 91,800 94,400 Depreciation Expense-Equipment Dec. 1 29,500 4,700 Dec. 2 Dec. 3 22,600 11,300 Dec. 4 26,400 Dec. 5 Depreciation Expense-Equipment Date Credit Explanation Ref. Debit Balance 29,500 34,200 56,800 68,100 Prepaid Rent Credit Date Explanation Ref Debit Bal Nov. 1 22,360 Nov. 2 860 Notes Payable Ref Debit Date Explanation Credit Bal Balance Debit Account Title Credit Nov. 3 3,500 Nov. 4 2,500 Service Revenue Date Explanation Ref Debit Credit Bal Nov. 5 2,300 Nov. 6 1,200 Common Stock Bala Total Date Explanation Ref Debit Credit Nov. 7 15,700 Cash SMART TOUCH LEARNING Unadjusted Trial Balance Date Explanation Ref Debit Credit Balance December 31, 2016 Beg. Bal. 7,140 7,140 Balance Debit Account Title 6,440 Dec. 1 700 Dec. 5 1,700 4,740 Accounts Receivable 15,300 Dec. 9 2,640 2,100 Office Supplies 1,200 1,000 Dec. 15 3,100 Dec. 22 2,100 1,000 Prepaid Insurance 14,500 Dec. 31 3,200 Furniture 24,300 Accumulated Depreciation 400 Prepaid Rent Furniture Accounts Payable 800 Balance Date Explanation Ref Debit Credit Unearned Revenue 2,100 Beg. Bal. 0 0 1,700 Dec. 1 1,700 Dec. 31 1,700 Common Stock 31,000 Salaries Expense Date Explanation Ref Debi t Credit Balance Beg. Bal. Dec. 1 2,300 2,300 Dec. 15 2,300 Balance Account Title Debit Credit Cash 16,900 Accounts Receivable 15,600 Office Supplies 7,800 Prepaid Rent 10,400 Prepaid Insurance 24,700 Furniture 27,700 11,700 Accumulated Depreciation - Furniture Accounts Payable 18,200 Unearned Revenue 19,500 Notes Payable 14,300 Common Stock 42,000 Dividends 11,700 Service Revenue 24,700 Rent Expense 6,500 Salaries Expense 9,100 "test-out/4 Accounts Receivable 15,600 Office Supplies 7,800 Prepaid Rent 10,400 Prepaid Insurance 24,700 27,700 Furniture Accumulated Depreciation Furniture 11,700 Accounts Payable 18,200 19,500 Unearned Revenue Notes Payable 14,300 Common Stock 42,000 Dividends 11,700 Service Revenue 24,700 Rent Expense 6,500 Salaries Expense 9,100 130,400 Total 130,400 +Common Stock Liabilities Dividends Assets Revenues Expenses + Calculate and enter the ending balance for each t-account. Post each transaction from the T-account into the ledger. Enter the transactions in chronological order. Explanations and posting references are not required. Then, calculate and enter the ending balance of each ledger account. Leave any unused cells blank. Accounts Receivable Dec. 3 Dec. 1 30,800 28,500 Dec. 2 6,100 13,100 Dec. 5 Dec. 8 Dec. 4 24,500 6,900 Dec. 6 12,200 1,300 Dec. 9 19,300 Dec. 7 28,500 Dec. 10 Accounts Receivable Date Explanation Ref Debit Credit Balance 30,800 36,900 8,400 32,900 19,800 32,000 60,500 53,600 52,300 Salaries Payable Dec. 2 18,700 41,900 Dec. 1 Dec. 3 2,900 18,200 Dec. 5 Dec. 4 14,300 11,100 Dec. 7 Dec. 6 7,100 2,000 Dec. 8 Dec. 10 16,700 28,400 Dec. 9 Salaries Payable Ref Credit Date Explanation Debit Balance 41,900 23,200 20,300 6,000 24,200 17,100 28,200 30,200 58,600 Service Revenue 53,900 Dec. 1 23,500 Dec. 2 14,400 Dec. 3 2,600 Dec. 4 36,700 Dec. 5 Service Revenue Date Explanation Ref. Debit Credit Balance 53,900 77,400 91,800 94,400 Depreciation Expense-Equipment Dec. 1 29,500 4,700 Dec. 2 Dec. 3 22,600 11,300 Dec. 4 26,400 Dec. 5 Depreciation Expense-Equipment Date Credit Explanation Ref. Debit Balance 29,500 34,200 56,800 68,100 Prepaid Rent Credit Date Explanation Ref Debit Bal Nov. 1 22,360 Nov. 2 860 Notes Payable Ref Debit Date Explanation Credit Bal Balance Debit Account Title Credit Nov. 3 3,500 Nov. 4 2,500 Service Revenue Date Explanation Ref Debit Credit Bal Nov. 5 2,300 Nov. 6 1,200 Common Stock Bala Total Date Explanation Ref Debit Credit Nov. 7 15,700 Cash SMART TOUCH LEARNING Unadjusted Trial Balance Date Explanation Ref Debit Credit Balance December 31, 2016 Beg. Bal. 7,140 7,140 Balance Debit Account Title 6,440 Dec. 1 700 Dec. 5 1,700 4,740 Accounts Receivable 15,300 Dec. 9 2,640 2,100 Office Supplies 1,200 1,000 Dec. 15 3,100 Dec. 22 2,100 1,000 Prepaid Insurance 14,500 Dec. 31 3,200 Furniture 24,300 Accumulated Depreciation 400 Prepaid Rent Furniture Accounts Payable 800 Balance Date Explanation Ref Debit Credit Unearned Revenue 2,100 Beg. Bal. 0 0 1,700 Dec. 1 1,700 Dec. 31 1,700 Common Stock 31,000 Salaries Expense Date Explanation Ref Debi t Credit Balance Beg. Bal. Dec. 1 2,300 2,300 Dec. 15 2,300 Balance Account Title Debit Credit Cash 16,900 Accounts Receivable 15,600 Office Supplies 7,800 Prepaid Rent 10,400 Prepaid Insurance 24,700 Furniture 27,700 11,700 Accumulated Depreciation - Furniture Accounts Payable 18,200 Unearned Revenue 19,500 Notes Payable 14,300 Common Stock 42,000 Dividends 11,700 Service Revenue 24,700 Rent Expense 6,500 Salaries Expense 9,100 "test-out/4 Accounts Receivable 15,600 Office Supplies 7,800 Prepaid Rent 10,400 Prepaid Insurance 24,700 27,700 Furniture Accumulated Depreciation Furniture 11,700 Accounts Payable 18,200 19,500 Unearned Revenue Notes Payable 14,300 Common Stock 42,000 Dividends 11,700 Service Revenue 24,700 Rent Expense 6,500 Salaries Expense 9,100 130,400 Total 130,400 +Common Stock Liabilities Dividends Assets Revenues Expenses +