SMART TOUCH LEARNING Post-Closing Trial Balance December 31, 2016 Balance Debit Credit Account Title Cash 13,000 Accounts Receivable 8,700 Office Supplies 10,400 Prepaid Insurance 7,800 Prepaid Rent 13,900 Furniture 33,400 Accumulated Depreciation--Furniture 15,600 Accounts Payable 10,400 Salaries Payable 20,400 Unearned Revenue 15,600 Common Stock 13,900 Retained Earnings 11,300 Total 87,200 87,200 Assets Liabilities + Equity +