es in the Uhadjusted Trial Balance. Cash SMART TOUCH LEARNING Nov. 1 1,400 Unadjusted Trial Balance December 31, 2016 Nov.2 2.300 Balance Nov. 3 4,900 Account Title Debit Credit Cash Nov. 7 900 Accounts Receivable 54,000 Office Supplies 19,000 Prepaid Rent 64,000 Unearned Revenue Furniture 12,700 11.700 Nov. 1 Accounts Payable 22,200 4,200 Nov. 3 Salaries Payable 41,300 Unearned Revenue Common Stock 175,200 Furniture 11,700 Nov. 1 12,700 "Accounts Payable 4,200 Nov. 3 22,200 Salaries Payable 41,300 Unearned Revenue Common Stock 175,200 Dividends 35,000 Service Revenue 63,600 Rent Expense 41,300 Salaries Expense 50,900 Supplies Expense 31,800 Total 318,200 318,200