PART 6: Prepare the Adjusted Trial Balance Prepare the Adjusted 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 2,700 Accumulated Depreciation - Furniture 300 Cash 40.770 Balance Common Stock 33.100 Account Title Debit Credit Depreciation Expense - Furniture 300 Dividends 4500 Furniture 11,500 Insurance Expense Office Supplies Prepaid Insurance Rent Expense 1.900 Salaries Expense 5.000 Salaries Payable 1.600 Service Revenue 28,900 Supplies Expense Unearned Revenue Utilities Expense