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 of assets, liabilities, common stock, dividends, revenues, and expenses. Assume all accounts have normal balances.

Account	Balance
Accounts Receivable	600
Cash	43,410
Common Stock	39,100
Dividends	3,600
Furniture	12,400
Office Supplies	510
Prepaid Insurance	1,900
Rent Expense	1,200
Salaries Expense	2,000
Service Revenue	23,200
Unearned Revenue	3,700
Utilities Expense	380