Using the post-closing trial balance, calculate the total assets, liabilities, and equity, and enter those amounts in the basic accounting equation. SMART TOUCH LEARNING Post-Closing Trial Balance December 31, 2016 Balance Debit Credit Account Title Cash 14,600 Accounts Receivable 9,700 Office Supplies 1,900 Prepaid Insurance 7,800 Prepaid Rent 5,800 Deferred Tax Asset 20,400 Furniture 37,400 Accumulated Depreciation--Furniture 6,800 Accounts Payable 8,700 Salaries Payable 2.900 Unearned Revenue 17,500 Unearned Warranty Revenue 12,600 Contingent Litigation Liability 23,800 Common Stock 13,600 Office Supplies 1,900 Prepaid Insurance 7,800 Prepaid Rent 5,800 Deferred Tax Asset 20,400 Furniture 37,400 Accumulated Depreciation--Furniture 6,800 Accounts Payable 8,700 Salaries Payable 2,900 Unearned Revenue 17,500 Unearned Warranty Revenue 12,600 Contingent Litigation Liability 23,800 Common Stock 13,600 Retained Earnings 11,700 Total 97,600 97,600 Assets Liabilities + Equity