Cash SMART TOUCH LEARNING Date Explanation Ref Debit Credit Balance Unadjusted Trial Balance December 31, 2016 Beg. Bal. 6,120 6,120 Balance Account Title Debit Credit Dec. 1 600 5,520 Accounts Receivable 13,100 Dec. 5 1,500 4,020 Office Supplies 1,000 Dec. 9 2,220 1,800 Dec. 15 900 2,700 Dec. 22 1,800 900 Prepaid Insurance 12,300 Dec. 31 2,700 Furniture 20,700 Accumulated Depreciation - Furniture 300 Prepaid Rent Accounts Payable 700 Date Explanation Ref Debit Credit Balance Unearned Revenue 1,800 Beg. Bal. 0 0 Dec. 1 1,450 1,450 Dec. 31 1,450 Common Stock 26,500 Legal Fees Payable Dividends 8,000 Date Explanation Ref Debit Credit Balance Beg. Bal. 1,800 1,800 Rent Expense 1,400 Dec. 9 3,200 5,000 Legal Fees Expense 5,800 Dec. 22 800 Total 72,800 72,800 Total 72,800 Notes Payable Date Explanation Ref Debit Credit Balance Beg. Bal. 0 Dec. 15 20,300 Service Revenue Date Explanation Ref Debit Credit Balance Beg. Bal. 3,800 3,800 Dec. 15 1,700 5,500 Dec. 22 2,000 7,500 Dec. 31 9,900 Salaries Expense Date Explanation Ref Debit Credit Balance Beg. Bal 0 0 Dec. 1 2,000 2,000 Dec. 15 2,000 4 Cash 28,500 Accounts Receivable 26,300 Office Supplies 13,100 Prepaid Rent 17,500 Prepaid Insurance 41.700 Furniture 46,900 Accumulated Depreciation - Furniture 4,300 Accounts Payable 30,700 Legal Fees Payable 15,300 Unearned Revenue 32,900 Notes Payable 24,100 Common Stock 70,800 Dividends 19,700 Service Revenue 41,700 Rent Expense 10,900 Legal Fees Expense 8,700 Salaries Expense 6,500 Total 219,800 219,800 Assets Liabilities Common Stock Dividends + Revenues Expenses +