Fill out the Post-Closing Trial Balance as of December 31, 2016 date using the given information in the T-accounts. Enter accounts in Chart of Accounts order.

Prepaid Rent SMART TOUCH LEARNING Dec. 31 3,600 Post-Closing Trial Balance Bal. 3,600 December 31, 2016 Balance Bright, Capital Account Title Debit Credit Cash 18,900 18,300 Dec. 31 Accounts Receivable 12,600 18,300 Bal. Prepaid Rent Furniture 22,200 Utilities Payable Accumulated Depreciation-Furniture 7,600 2,700 Dec. 31 Accounts Payable 10,100 2,700 Bal. Utilities Payable Unearned Revenue 18,600 Bright, Capital Total 57.300 57.300