ocounting equation. SMART TOUCH LEARNING Unadjusted Trial Balance December 31, 2016 Account Title Balance Cash Debit Credit Accounts Receivable. 30,500 Office Supplies 23, 500 Prepaid Rent Furniture Building 14,100 Land Accounts Payable Utilities Payable Unearned Revenue Notes Payabie Common Stock Dividends Service Revenue Rent Expense 45,200 5UAMt ToutaLiaknits Uneduted Tilil thiarca becender th 2is Assets