Prepare the Balance Sheet from the Adjusted Trial Balance and Statement of Retained Earnings. Within each section of the statement, use the drop-down menus to enter the accounts and select the account balances. Enter any decreases with a minus sign or parentheses.

SMART TOUCH LEARNING SMART TOUCH LEARNING Adjusted Trial Balance Statement of Retained Earnings December 31, 2016 Month Ended December 31, 2016 Balance Retained Earnings, December 1, 2016 9,600 Account Title Debit Credit Net income for the month 34,700 Cash 14,400 44,300 Accounts Receivable 7,900 Dividends Office Supplies (24,600) 100 19,700 Prepaid Rent Retained Earnings, December 31, 2016 9,600 Furniture 16,800 Accumulated Depreciation--Furniture 5,700 Accounts Payable 1,900 Salaries Payable 400 Interest Payable 200 Unearned Revenue 4,800 Notes Payable 6,700 Common Stock 9,400 Notes Payable 6,700 Common Stock 9,400 Retained Earnings 9,600 Dividends 24,600 Service Revenue 43,600 Depreciation Expense--Furniture 1,900 Interest Expense 200 Rent Expense 2,800 Salaries Expense 3,300 Supplies Expense 700 Total 82,300 82,300 SMART TOUCH LEARNING Balance Sheet