SMART TOUCH LEARNING Unadjusted Trial Balance December 31, 2016 Balance Account Title Debit Credit Cash 38,400 Accounts Receivable 29,500 17,700 56,700 32,500 Office Supplies Prepaid Rent urniture Building 5,900 Land 35,400 38,400 41,300 20,600 Accounts Payable Utilities Payable Unearned Revenue Notes Payable 44,300 Common Stock 95,000