PART 3: Prepare the Unadjusted Trial Balance Prepare the Unadjusted Trial Balance for Smart Touch Learning as of December 31, 2016. Enter accounts in order o assets, liabilities, owner capital, owner withdrawals, revenues, and expenses. Assume all accounts have normal balances. Account Balance Accounts Receivable 2,500 Cash 34,390 Furniture 11,500 Balance Miller, Capital 36,300 Account Title Debit Credit Miller, Withdrawals 4,700 Office Supplies 490 Prepaid Insurance 1,900 Rent Expense 2,200 Salaries Expense 2,600 Service Revenue 21,100 Unearned Revenue 3,100 Utilities Expense 220 Total