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	41,370
Common Stock	38,400
Dividends	4,500
Furniture	11,800
Office Supplies	550
Prepaid Insurance	1,200
Rent Expense	2,400
Salaries Expense	2,900
Service Revenue	22,600
Unearned Revenue	4,700
Utilities Expense	380

(I would also need help with addressing the title of the trial balance sheet, although i could not crop it)