Complete the Adjusted Trial Balance as of December 31, 2016 using the given information. Enter accounts in order of assets, liabilities, common stock, dividends, revenues, and expenses. Assume all accounts have normal balances.

Accounts Payable	8,480
Accounts Receivable	5,300
Accumulated Depreciation--Furniture	9,540
Cash	23,320
Common Stock	91,160
Cost of Goods Sold	3,180
Depreciation Expense--Furniture	12,720
Dividends	19,080
Furniture	38,160
Income Tax Expense	14,840
Income Taxes Payable	15,900
Inventory	16,960
Notes Payable	5,300
Office Supplies	6,360
Prepaid Rent	10,600
Rent Expense	21,200
Salaries Expense	29,680
Salaries Payable	4,240
Service Revenue	64,660
Supplies Expense	4,240
Unearned Revenue	9,540
Utilities Expense	6,360
Utilities Payable	3,180

Adjusted Trial BalanceDecember 31, 2016SMART TOUCH LEARNING
Adjusted Trial BalanceDecember 31, 2016SMART TOUCH LEARNING
Adjusted Trial BalanceDecember 31, 2016SMART TOUCH LEARNING
	Balance
Account Title	Debit	Credit