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Date Accounts and Explanation Debit Credit SMART TOUCH LEARNING Adjusted Trial Balance December 31, 2016 Balance Debit Credit Account Title Cash 20,000 Accounts Receivable 11,100
Date Accounts and Explanation Debit Credit SMART TOUCH LEARNING Adjusted Trial Balance December 31, 2016 Balance Debit Credit Account Title Cash 20,000 Accounts Receivable 11,100 Date Accounts and Explanation Debit Credit Office Supplies 200 Prepaid Rent 13,300 Furniture 23,400 Accumulated Depreciation- Furniture 8,000 Accounts Payable 2,600 Salaries Payable 600 Interest Payable 400 Unearned Revenue 6,600 Date Accounts and Explanation Debit Credit Notes Payable 9,300 Bright, Capital 26,500 Bright, Withdrawals 34,100 4,100 Service Revenue 60,700 Depreciation Expense- Furniture 2,600 Date Accounts and Explanation Debit Credit Interest Expense 400 Rent Expense 4,000 Salaries Expense 4,600 Supplies Expense 1,000 Total 114,700 114,700
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