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 43,800 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 U Bal. Salaries Payable 33,500 Unearned Revenue Bright, Capital 142,200 Bright, Withdrawals 28,400 Service Revenue 51,600 Rent Expense 33,500 Salaries Expense 41,300 Supplies Expense 25,800 Total 258,200 258,200