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Date Explanation Ref Debit Credit Bal SMART TOUCH LEARNING Nov. 1 37,752 Unadjusted Trial Balance Nov. 2 1,452 December 31, 2016 Unearned Revenue Explanation Ref

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Date Explanation Ref Debit Credit Bal SMART TOUCH LEARNING Nov. 1 37,752 Unadjusted Trial Balance Nov. 2 1,452 December 31, 2016 Unearned Revenue Explanation Ref Debit Date Credit Bala Balance Debit Account Title Credit Nov. 3 5,900 Nov.4 4,300 Warranty Revenue Explanation Ref Debit Date Credit Bal Nov.5 3,800 Nov. 6 2,100 |

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