SMART TOUCH LEARNING
Unadjusted Trial Balance
December 31, 2016
	Balance
Account Title	Debit	Credit
Accounts Receivable	14,800
Office Supplies	1,200
incorrect row	incorrect row	incorrect row
incorrect row	incorrect row	incorrect row
Prepaid Insurance	14,000
Furniture	23,400
Accumulated Depreciation - Furniture		400
Accounts Payable		800
Unearned Revenue		2,000
incorrect	correct	incorrect
Common Stock		30,000
Dividends	9,000
incorrect	correct	incorrect
Rent Expense	8,200
incorrect	incorrect	correct
Total	82,400	82,400