Prepare the Post-Closing Trial Balance for Smart Touch Learning as of December 31, 2016. Enter accounts in order of assets, liabilities, and equity. Assume all accounts have normal balances.

Account	Balance
Accounts Receivable	1,800
Accumulated Depreciation - Furniture	400
Cash	41,820
Common Stock	32,400
Furniture	12,400
Office Supplies	450
Prepaid Insurance	1,425
Retained Earnings	15,695
Salaries Payable	3,900
Unearned Revenue	5,500