Using the Adjusted Trial Balance, complete the Income Statement, Statement of Retained Earnings, and Balance Sheet. Enter any decreases with a minus sign or parentheses. SMART TOUCH LEARNING Adjusted Trial Balance December 31, 2016 Balance Debit Credit Account Title Cash 16,500 Revenue: Accounts Receivable 9,100 Office Supplies 200 Expenses: Prepaid Rent 11,000 Furniture 19.300 Accumulated Depreciation - Furniture Accounts Payable Salaries Payable Interest Payable Total Expenses Unearned Revenue 5.500 7,700 Net Income Noles Payable Common Stock 10,800 Retained Carnings 11,000 Dividends 28,200 Service Revenue 50,100 Depreciation Expense-Furniture 2.200 Interest Expense 300 Rent Expense 3,300 Salaries Expense 3.800 Supplies Expense Total 94,700 94.700 Liabilities Total Liabilities Stockholders' Equity Total Stockholders' Equity Total Assets Total Liabilities and Stockholders' Equity Prepare the Statement of Cash Flows for Smart Touch Learning for the month ended December 31, 2016 from the provided information. Within each section of the statement, use the drop- down menus to enter the accounts. Then enter the account balances and calculate ending balances. Enter decreases in cash with a minus sign or parentheses. Cash balance, December 1, 2016 is $18.400 Transactions Dec. 1 Common stock was issued to stockholders for $8,100 cash. Purchased equipment for $1,900 on account. Paid $20,000 cash for land. Paid cash expenses: office rent. $1,700; employees salaries 51,300; utilities, $300. Paid cash dividends of $2,400. 26 Earned service revenue for the month, 55,100, receiving cash.