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 December 31, 2016 Date Explanation Ref Debit Credit Balance Heg a 5,440 5.140 Balance Account Title Debit Credit Deci S30 4.940 Dec 5 1,300 3,640 Accounts Receivable 11,500 Dec 9 2040 1,500 Odlice Supplies 900 Dec 15 RDG 2.400 Dec 22 1,600 BOO Prepaid Insurance 10.900 Dec 31 2.400 Furniture 8./100 Accumulated Depreciation Horniture 300 Prepaid Rent Accounts Payable 600 Date Explanation Ref Ref Debit Credit Balance Unearned Revenue 1,600 teg Hal 0 0 Dec 1 1,250 1,250 Dec 31 1.250 Common Store 23,300 Utilities Payable Dividends 7,000 Date Explanation Ref Debit Credit Balance Beg. Bat. 1,600 1.600 Rent Expense 6,400 Der 4 2,800 400 Det: 22 700 Total 64,300 64,300 Mortgage Payable Date Explanation Ref Debit Credit Balance Bet Ba . 0 D Dec 15 18.000 Service Revenue Date Explanation Ret Debit Credit Balance Her HD 3300 3,300 Tec 19 SCD 4,8 ter 1,803 6. HUO Dec. 31 9,800 Rent Expense Date Explanation Ref Debit Credit Balance Bop Bali D 3 Dec 1 1 1.756 1,753 Dec. 15 1.750 4 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 21,800 Accounts Receivable 20,100 Office Supplies 10,000 Prepaid Rent 13.400 Prepaid Insurance 31,900 Furniture 35,700 Accumulated Depreciation - Furniture 15,100 Accounts Payable 23.500 Unearned Revenue 25,200 Notes Payable 18,400 Common Stock 54,000 Dividends 15.100 Service Revenue 31.900 Rent Expense 8,400 Salaries Expense 11,700 Total 168,100 168,100 Assets Liabilities Common Stock Dividends Revenues Expenses