https://act.pearsoncmg.com/activity/4/2/2 Cash Nov. 1 1,400 Nov. 2 2,300 Nov. 3 4,900 Nov. 7 900 Unearned Revenue SMART TOUCH LEARNING Unadjusted Trial Balance December 31, 2016 Balance Account Title Debit Credit Cash Accounts Receivable 54,000 Office Supplies 19,000 Prepaid Rent 64,000 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 Dividends 35,000 63,600 Service Revenue 41,300 Rent Expense 50,900 Salaries Expense 31,800 Supplies Expense 318,200 318,200 Total