Unadjusted Trial Account Debit Credit Names Unadjusted Trial Balance Account Debit Credit Names 47,000 47,000 Tota SMART TOUCH LEARNING Worksheet December 31, 2016 Adjusted Trial Balance Debit Credit Debit Credit 8,800 8,800 54,000 Net Income SMART TOUCH LEARNING Worksheet December 31, 2016 Adjustments Adjusted Trial Balance Debit Credit 7,400 7,400 5,900 57,900 Net Loss Income Statement Debit Credit 18,900 Income Statement Credit 37,700 Balance Sheet Debit Credit 39,500 35,100 39,500 Balance Sheet 15,600