Calculate the ending balances in the ledger accounts. Then insert those balances in the Unadjusted Trial Balance. Check your spelling carefully and do not abbreviate. Enter account names exactly as provided in the ledger. Cash SMART TOUCH LEARNING Unadjusted Trial Balance Date Explanation Ref Debit Credit Balance December 31, 2016 Beg. Bal. 6,800 6,800 Balance Account Title Debit Credit Dec. 1 600 6,200 Dec. 5 1,700 4,500 Accounts Receivable 14,500 Dec. 9 2,500 2,000 Office Supplies 1,200 Dec. 15 1,000 3,000 Dec. 22 2,000 1,000 Prepaid Insurance 13,700 Dec. 31 3,000 Furniture 22,800 400 Prepaid Rent Accumulated Depreciation - Furniture 800 Accounts Payable Date Explanation Ref Debit Credit Balance Unearned Revenue 2,000 Beg, Bal. 0 0 Dec. 1 1,600 1,600 Dec. 31 1,600 Common Stock 29,200 Utilities Payable Dividends 8,800 Date Explanation Ref Debit Credit Balance Beg. Bal. 2,000 2,000 Rent Expense 8,000 Dec. 9 3,600 5,600 Dec. 22 800 Total 80,600 80,600 Mortgage Payable Date Explanation Ref Debit Credit Balance Beg. Bal. 0 0 Dec. 15 22,500 Service Revenue Date Explanation Ref Debit Credit Balance Beg. Bal. 4,200 4,200 Dec. 15 1,900 6,100 Dec, 22 2,300 8,400 Dec. 31 10,900 Salaries Expense Date Explanation Ref Debit Credit Balance Beg. Bal. 0 0 0 Dec. 1 2,200 2,200 Dec. 15 2,200