Calculate and enter the ending balance for each t-account. Cash Accounts Payable Dec. 1 26,800 24,900 Dec. 2 Dec. 1 21,300 57,000 Dec. 2 Dec. 2 5,300 11,400 Dec. 3 Dec. 2 3,400 24,900 Dec. 3 Dec. 5 21,200 6,000 Dec. 4 Dec. 5 16,300 15,200 Dec. 4 Dec. 6 10,600 1,200 Dec. 6 Dec. 6 8,100 2,700 Dec. 6 Dec. 7 24,800 16,900 Dec. 10 Dec. 7 19,000 38,800 Dec. 10 Common Stock Dividends 41,800 Dec. 2 Dec. 1 42,800 18,200 Dec. 3 Dec. 2 6,800 11,100 Dec. 4 Dec. 5 33,000 2,000 Dec. 6 Dec. 6 16,500 28,400 Dec. 10 Dec. 7 38,500 Service Revenue Salaries Expense 9,100 Dec. 2 Dec. 1 11,800 1,600 Dec. 3 Dec. 2 17,200 34,400 Dec. 4 Dec. 5 9,000 14,900 Dec. 6 Dec. 6 46,600 23,200 Dec. 10 Dec. 7 6,300 Using the information from the t-accounts, fill out the Unadjusted Trial Balance for Smart Touch Learning as of December 31, 2016. Enter accounts in Chart of Accounts order and remember to total each column! Cash Accounts Payable Nov. 1 3,000 7,100 Nov. 3 Bal. 3,000 7,100 Bal. Common Stock Dividends Balance 8,100 Nov.5 Nov. 11 12,400 Account Title Debit Credit 8,100 Bal. Bal. 12,400 Service Revenue Advertising Expense 1,400 1,400 Nov. 13 Bal. Nov.23 Bal. 1,200 1,200 Total Calculate the ending balances in the T-Accounts then insert those balances in the Unadjusted Trial Balance. Cash SMART TOUCH LEARNING Unadjusted Trial Balance December 31, 2016 Nov. 1 1,200 Nov. 2 2,000 Balance Nov. 3 4,200 Account Title Debit Credit Nov. 7 800 Cash Bal. Accounts Receivable 46,800 Office Supplies 16,500 Unearned Revenue Prepaid Rent 55,400 10,100 Nov. 1 Furniture 11,000 3,600 Nov. 3 Accounts Payable 19,200 Bal. Salaries Payable 35,800 Unearned Revenue Common Stock 151,700 Dividends 30,300 Service Revenue 55,100 Rent Expense 35,800 Salaries Expense 44,000 Supplies Expense 27,500 Total 275,500 275,500 Using the unadjusted trial balance, calculate the total assets, liabilities, common stock, dividends, revenues, and expenses. Enter those amounts in the expanded accounting equation. SMART TOUCH LEARNING Unadjusted Trial Balance December 31, 2016 Balance Account Title Debit Credit Cash 38,000 Accounts Receivable 29,200 Office Supplies 17,500 Prepaid Rent 56,000 Furniture 32,100 Building 5,800 Land 35,000 Accounts Payable 38,000 Utilities Payable 40,900 Unearned Revenue 20,400 Notes Payable 43,800 Common Stock 93,800 Dividends 14,600 Service Revenue 55,500 Rent Expense 38,000 Salaries Expense 14,600 Utilities Expense 11,600 Total 292,400 292,400 Assets Liabilities Common Stock Dividends Revenues Expenses + + + +
