the ones highlighted in orange are incorrect and i'm not sure what the answer is.

Prepare the Post-Closing Trial Balance for Smart Touch Learning for December. Check your spelling carefully and do not abbreviate. Enter the account names exactly as provided in the account chart. Enter accounts in the order Assets, Liabilities, Equity, Revenues, and Expenses. ACCOUNT BALANCE Smart Touch Learning Accounts Receivable 1,100 Post-Closing Trial Balance Accumulated Depreciation - Furniture 300 December 31, 2016 Cash 40,110 Balance Common Stock 37,800 Account Title Debit Credit Furniture 14,300 furniture 14300 Office Supplies 300 accounts receivable 1100 1,125 cash 40110 Prepaid Insurance Retained Earnings 11,335 300 office supplies Salaries Payable 3,400 prepaid insurance 1125 Unearned Revenue 4,100 salaries payable 3400 accumulated depreciation-furniture 300 unearned revenue 4100 common stock 37800 retained earnings 11335 Total 56935 56935