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Salaries Payable 400 supplies expense 700 Interest Payable 200 To close Expenses Unearned Revenue 4,900 Notes Payable 6,900 Date Accounts and Explanation Debit Credit Bright, Capital 19,700 Dec. 31 income summary Bright Withdrawals 25,700 bright, capital Tudose Income Summary Service Revenue 45,400 Depreciation Expense- Furniture 1,900 Accounts and Explanation Debit Credit Interest Expense 200 bright capital Rent Expense 2,900 bright, withdrawal Salaries Expense 3,400 Toto Supplies Expense 700 85,300 85,300 Total Type here to search Date SMART TOUCH LEARNING Adjusted Trial Balance December 31, 2016 Accounts and Explanation Debit Credit Dec. 31 V service revenue 45400 Account Title Balance Debit Credit Income summary To close Revenue 45,400 Cash 14,900 vi Accounts Receivable 8,200 Date Accounts and Explanation Credit Office Supplies 100 Income summary 9,100 Prepaid Rent 9,900 depreciation expense furt 1.900 Furniture 17.400 interest expense 200 Accumulated Depreciation- Furniture 5.900 rent expense 2900 Accounts Payable 1,900 salaries expense 3.400 Salaries Payable 400 supplies expense 700 Interest Payable 200 dos Espen Unearned Revenue 4.900 Accounts and Explanation Credit Debit Notes Payable 6.900 income summary Bright, Capital 19,700 bright capital Bright Withdrawals 25,700 45,400 Service Revenue Date SMART TOUCH LEARNING Adjusted Trial Balance December 31, 2016 Accounts and Explanation Debit Credit Dec. 31 V service revenue 45400 Account Title Balance Debit Credit Income summary To close Revenue 45,400 Cash 14,900 vi Accounts Receivable 8,200 Date Accounts and Explanation Credit Office Supplies 100 Income summary 9,100 Prepaid Rent 9,900 depreciation expense furt 1.900 Furniture 17.400 interest expense 200 Accumulated Depreciation- Furniture 5.900 rent expense 2900 Accounts Payable 1,900 salaries expense 3.400 Salaries Payable 400 supplies expense 700 Interest Payable 200 dos Espen Unearned Revenue 4.900 Accounts and Explanation Credit Debit Notes Payable 6.900 income summary Bright, Capital 19,700 bright capital Bright Withdrawals 25,700 45,400 Service Revenue