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 800 Cash 37,350 Common Stock 34,900 Balance Dividends 3,300 Account Title Debit Credit Furniture 13,600 Office Supplies 480 Prepaid Insurance 1,500 Rent Expense 1,400 Salaries Expense 2,500 Service Revenue 21,400 Unearned Revenue 5,000 Utilities Expense 370 Total