Office Furniture Accounts Payable Dec. 1 28,700 25.200 Dec. 2 Dec. 1 26.800 49,400 Dec. 2 Dec. 2 5,600 11,600 Dec. 3 Dec. 2 4,200 21,600 Dec 3 Dec. 5 22,700 6,100 Dec. 4 Dec. 5 20.600 13,200 Dec 4 Dec. 6 11,300 1,200 Dec. 6 Dec. 6 10,300 2,400 Dec 6 Dec. 7 26,500 17,100 Dec. 10 Dec. 7 24,000 33.600 Dec. 10 Bright, Capital Service Revenue Bright, Withdrawals 54,500 Dec. 2 Dec. 1 33,600 23,800 Dec. 3 Dec. 2 5,400 14,500 Dec. 4 Dec. 5 25,900 2,600 Dec. 6 Dec. 6 12,900 37,100 Dec. 10 Dec. 7 30.2001 Utilities Expense 5,700 Dec. 2 Dec. 1 17,500 1,000 Dec. 3 Dec. 2 25,600 21,600 Dec. 4 Dec. 5 13,400 9.300 Dec. 6 Dec. 6 69,000 14,500 Dec. 10 Dec. 7 9,400 Using the information from the t-accounts, fill out the Unadjusted Trial Balance for Smart Touch Learning as of December 31, 2016. Enter accounts in Chart of Accounts order and remember to total each column! Truck Accounts Payable Nov. 1 47,100 Bal. 47,100 Bright, Capital 40,600 Nov. 3 40,600 Bal. Bright, Withdrawals 3,600 Nov. 5 Nov. 11 200 3,600 Bal Bal. 200 Service Revenue Utilities Expense 3,400 Nov. 13 Nov. 23 300 3,400 Bal. Bal. 300 Balance Account Title Debit Total Credit Calculate the ending balances in the T-Accounts then insert those balances in the Unadjusted Trial Balance. Nov. 1 1,200 Nov. 2 2,000 Nov. 3 4,100 Nov. 7 800 Bal. Cash Unearned Revenue SMART TOUCH LEARNING Unadjusted Trial Balance December 31, 2016 Balance Account Title Debit Credit Cash Accounts Receivable 46.100 Office Supplies 16,300 Prepaid Rent 54.800 9,900 Nov. 1 Furniture 10,800 3,600 Nov. 3 Accounts Payable 19,000 Bal. Salaries Payable 35.300 Unearned Revenue Bright, Capital 149,600 Bright, Withdrawals 29.800 Service Revenue 54.300 Rent Expense 35,300 Salaries Expense 43,400 Supplies Expense 27,100 Total 271,700 271,700 Using the unadjusted trial balance, calculate the total assets, liabilities, owner capital, owner withdrawals, revenues, and expenses. Enter those amounts in the expanded accounting equation. Cash Account Title Accounts Receivable Office Supplies Prepaid Rent Furniture Building Land Accounts Payable Utilities Payable Unearned Revenue Notes Payable SMART TOUCH LEARNING Unadjusted Trial Balance December 31, 2016 Balance Debit Credit 25,300 19,500 11,700 37,500 21,400 3,900 23,400 25,300 27,300 13,600 29,200 62,800 Bright, Capital Bright, Withdrawals 9,700 Service Revenue 37,000 Rent Expense 25,300 Salaries Expense 9,700 Utilities Expense 7,800 Total 195,200 195,200 Assets Liabilities Cash Account Title Accounts Receivable Office Supplies Prepaid Rent Furniture Building Land Accounts Payable Utilities Payable Unearned Revenue Notes Payable SMART TOUCH LEARNING Unadjusted Trial Balance December 31, 2016 Balance Debit Credit 25,300 19,500 11,700 37,500 21,400 3,900 23,400 25,300 27,300 13,600 29,200 Bright Capital 62,800 Bright, Withdrawals 9,700 Service Revenue 37,000 Rent Expense Salaries Expense Utilities Expense Total 25,300 9,700 7,800 195,200 195,200 Owner, Capital Owner, Withdrawals Revenues Expenses Activar Windows Ve a-Configuracin para activar Windo