SMART TOUCH LEARNING Accounts Payable 300 Worksheet 23,700 December 31, 2016 Accounts Receivable Cash 31,600 Unadjusted Trial Balance Common Stock 36,100 Account Names Debit Credit Dividends 700 Cash Furniture 4,600 Accounts Receivable Notes Payable 900 office Supplies Office Supplies 3,100 Prepaid Rent Prepaid Rent 12,500 Furniture Rent Expense 3,100 Accumulated Depreciation Furmiture Salaries Expense 5,600 Accounts Payable 31,200 Service Revenue Salaries Payable Unearned Revenue 16,400 Interest Payable Unearned Revenue Notes Payable Common Stock Dividends Service Revenue Rent Expense Salaries Expense Supplies Expense Depreciation Expense Furniture Interest Expense Total 84,900 84,900 8 Activity 1.a - Verify ending balances after adjustments Calculate the adjusted balance after adjustments have been posted to the T-Accounts. Interest Payable Depreciation Expense - Building 1,760 Dec. 31 Dec. 31 290 Salaries Expense Accounts Receivable 5.900 Nov. 10 2,400 Dec. 15 Dec. 31 Dec. 31 230 850 Service Revenue 5,000 Dec. 28 Supplies Expense 530 Dec. 31 1,850 Dec. 31 Dec. 31 1,640 Activity 1.a - Temporary vs. Permanent Accounts Classify each account title as permanent or temporary by dragging the account into the correct bucket. View drag and drop keyboard instructions Interest Insurance Accounts Delivery Expense Accounts Interest Expense Expense Payable Receivable Payable Accum. Depr. - Accum. Depr. Advertising Expense Service Utilities Dividends Furniture Revenue Expense Truck Interest Unearned Salaries Rent Payable Office Supplies Furniture Revenue Revenue Expense Temporary Accounts Permanent Accounts Drag card here Drag card here