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SMART TOUCH LEARNING Adjusted Trial Balance December 31, 2016 Balance Debit Credit Account Title Cash 14.300 Accounts Receivable 7.900 Office Supplies 100 Prepaid Rent 9.500

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SMART TOUCH LEARNING Adjusted Trial Balance December 31, 2016 Balance Debit Credit Account Title Cash 14.300 Accounts Receivable 7.900 Office Supplies 100 Prepaid Rent 9.500 Furniture 16,700 Accumulated Depreciation--Furniture 5,700 Actounts Payable 1.900 Salaries Payable 400 Interest Payable 200 Unearned Revenue 4.700 Notes Payable 6,700 Bright Capital 52.900 Bright Withdrawals 24,600 9.500 Service Revenue Depreciation Expense-Furniture 1.900 Interest Expense 200 Rent Expense 2.800 Salaries Expanse 3.300 Supplies Expense 700 Total 82.000 82,000 Assets Liabilities Owner, Capital I! 11 Owner. Withdrawal venues Expenses S4200

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