month.

SMART TOUCH LEARNING
Adjusted Trial Balance
December 31, 2016
	Balance
Account Title	Debit	Credit
Cash	18,000
Accounts Receivable	9,900
Office Supplies	200
Prepaid Rent	12,000
Furniture	21,000
Accumulated Depreciation--Furniture		7,200
Accounts Payable		2,400
Salaries Payable		600
Interest Payable		300
Unearned Revenue		6,000
Notes Payable		8,400
Common Stock		11,700
Retained Earnings		12,000
Dividends	30,300
Service Revenue		54,200
Depreciation Expense--Furniture	2,400
Interest Expense	300
Rent Expense	3,600
Salaries Expense	4,200
Supplies Expense	900
Total	102,800	102,800

Date	Accounts and Explanation	Debit	Credit
Nov. 30Dec. 1Dec. 15Dec. 31	Accounts PayableAccounts ReceivableAccum. Depr - FurnitureCashCommon StockDepr. Exp - FurnitureDividendsFurnitureIncome SummaryInterest ExpenseInterest PayableNotes PayableOffice SuppliesPrepaid RentRent ExpenseRetained EarningsSalaries ExpenseSalaries PayableService RevenueSupplies ExpenseUnearned Revenue	2003006009002,4003,6004,2006,0007,2008,4009,90011,40011,70012,00018,00021,00030,30054,200	2003006009002,4003,6004,2006,0007,2008,4009,90011,40011,70012,00018,00021,00030,30054,200
	Accounts PayableAccounts ReceivableAccum. Depr - FurnitureCashCommon StockDepr. Exp - FurnitureDividendsFurnitureIncome SummaryInterest ExpenseInterest PayableNotes PayableOffice SuppliesPrepaid RentRent ExpenseRetained EarningsSalaries ExpenseSalaries PayableService RevenueSupplies ExpenseUnearned Revenue	2003006009002,4003,6004,2006,0007,2008,4009,90011,40011,70012,00018,00021,00030,30054,200	2003006009002,4003,6004,2006,0007,2008,4009,90011,40011,70012,00018,00021,00030,30054,200
	To close DividendsTo close ExpensesTo close Income SummaryTo close Revenue

Date	Accounts and Explanation	Debit	Credit
Nov. 30Dec. 1Dec. 15Dec. 31	Accounts PayableAccounts ReceivableAccum. Depr - FurnitureCashCommon StockDepr. Exp - FurnitureDividendsFurnitureIncome SummaryInterest ExpenseInterest PayableNotes PayableOffice SuppliesPrepaid RentRent ExpenseRetained EarningsSalaries ExpenseSalaries PayableService RevenueSupplies ExpenseUnearned Revenue	2003006009002,4003,6004,2006,0007,2008,4009,90011,40011,70012,00018,00021,00030,30054,200	2003006009002,4003,6004,2006,0007,2008,4009,90011,40011,70012,00018,00021,00030,30054,200
	Accounts PayableAccounts ReceivableAccum. Depr - FurnitureCashCommon StockDepr. Exp - FurnitureDividendsFurnitureIncome SummaryInterest ExpenseInterest PayableNotes PayableOffice SuppliesPrepaid RentRent ExpenseRetained EarningsSalaries ExpenseSalaries PayableService RevenueSupplies ExpenseUnearned Revenue	2003006009002,4003,6004,2006,0007,2008,4009,90011,40011,70012,00018,00021,00030,30054,200	2003006009002,4003,6004,2006,0007,2008,4009,90011,40011,70012,00018,00021,00030,30054,200
	Accounts PayableAccounts ReceivableAccum. Depr - FurnitureCashCommon StockDepr. Exp - FurnitureDividendsFurnitureIncome SummaryInterest ExpenseInterest PayableNotes PayableOffice SuppliesPrepaid RentRent ExpenseRetained EarningsSalaries ExpenseSalaries PayableService RevenueSupplies ExpenseUnearned Revenue	2003006009002,4003,6004,2006,0007,2008,4009,90011,40011,70012,00018,00021,00030,30054,200	2003006009002,4003,6004,2006,0007,2008,4009,90011,40011,70012,00018,00021,00030,30054,200
	Accounts PayableAccounts ReceivableAccum. Depr - FurnitureCashCommon StockDepr. Exp - FurnitureDividendsFurnitureIncome SummaryInterest ExpenseInterest PayableNotes PayableOffice SuppliesPrepaid RentRent ExpenseRetained EarningsSalaries ExpenseSalaries PayableService RevenueSupplies ExpenseUnearned Revenue	2003006009002,4003,6004,2006,0007,2008,4009,90011,40011,70012,00018,00021,00030,30054,200	2003006009002,4003,6004,2006,0007,2008,4009,90011,40011,70012,00018,00021,00030,30054,200
	Accounts PayableAccounts ReceivableAccum. Depr - FurnitureCashCommon StockDepr. Exp - FurnitureDividendsFurnitureIncome SummaryInterest ExpenseInterest PayableNotes PayableOffice SuppliesPrepaid RentRent ExpenseRetained EarningsSalaries ExpenseSalaries PayableService RevenueSupplies ExpenseUnearned Revenue	2003006009002,4003,6004,2006,0007,2008,4009,90011,40011,70012,00018,00021,00030,30054,200	2003006009002,4003,6004,2006,0007,2008,4009,90011,40011,70012,00018,00021,00030,30054,200
	Accounts PayableAccounts ReceivableAccum. Depr - FurnitureCashCommon StockDepr. Exp - FurnitureDividendsFurnitureIncome SummaryInterest ExpenseInterest PayableNotes PayableOffice SuppliesPrepaid RentRent ExpenseRetained EarningsSalaries ExpenseSalaries PayableService RevenueSupplies ExpenseUnearned Revenue	2003006009002,4003,6004,2006,0007,2008,4009,90011,40011,70012,00018,00021,00030,30054,200	2003006009002,4003,6004,2006,0007,2008,4009,90011,40011,70012,00018,00021,00030,30054,200
	To close DividendsTo close ExpensesTo close Income SummaryTo close Revenue

Date	Accounts and Explanation	Debit	Credit
Nov. 30Dec. 1Dec. 15Dec. 31	Accounts PayableAccounts ReceivableAccum. Depr - FurnitureCashCommon StockDepr. Exp - FurnitureDividendsFurnitureIncome SummaryInterest ExpenseInterest PayableNotes PayableOffice SuppliesPrepaid RentRent ExpenseRetained EarningsSalaries ExpenseSalaries PayableService RevenueSupplies ExpenseUnearned Revenue	2003006009002,4003,6004,2006,0007,2008,4009,90011,40011,70012,00018,00021,00030,30042,80054,200	2003006009002,4003,6004,2006,0007,2008,4009,90011,40011,70012,00018,00021,00030,30042,80054,200
	Accounts PayableAccounts ReceivableAccum. Depr - FurnitureCashCommon StockDepr. Exp - FurnitureDividendsFurnitureIncome SummaryInterest ExpenseInterest PayableNotes PayableOffice SuppliesPrepaid RentRent ExpenseRetained EarningsSalaries ExpenseSalaries PayableService RevenueSupplies ExpenseUnearned Revenue	2003006009002,4003,6004,2006,0007,2008,4009,90011,40011,70012,00018,00021,00030,30042,80054,200	2003006009002,4003,6004,2006,0007,2008,4009,90011,40011,70012,00018,00021,00030,30042,80054,200
	To close DividendsTo close ExpensesTo close Income SummaryTo close Revenue

Date	Accounts and Explanation	Debit	Credit
Nov. 30Dec. 1Dec. 15Dec. 31	Accounts Payable Accounts Receivable Accum. Depr - Furniture CashCommon StockDepr. Exp - FurnitureDividendsFurnitureIncome SummaryInterest ExpenseInterest PayableNotes PayableOffice SuppliesPrepaid RentRent ExpenseRetained EarningsSalaries ExpenseSalaries PayableService RevenueSupplies ExpenseUnearned Revenue	2003006009002,4003,6004,2006,0007,2008,4009,90011,40011,70012,00018,00021,00030,30054,200	2003006009002,4003,6004,2006,0007,2008,4009,90011,40011,70012,00018,00021,00030,30054,200
	Accounts PayableAccounts ReceivableAccum. Depr - FurnitureCashCommon StockDepr. Exp - FurnitureDividendsFurnitureIncome SummaryInterest ExpenseInterest PayableNotes PayableOffice SuppliesPrepaid RentRent ExpenseRetained EarningsSalaries ExpenseSalaries PayableService RevenueSupplies ExpenseUnearned Revenue	2003006009002,4003,6004,2006,0007,2008,4009,90011,40011,70012,00018,00021,00030,30054,200	2003006009002,4003,6004,2006,0007,2008,4009,90011,40011,70012,00018,00021,00030,30054,200
	To close DividendsTo close ExpensesTo close Income SummaryTo close Revenue

A single underline below a cell represents subtotal.

A double underline below a cell represents grand total