Using the post-closing trial balance, calculate the total assets, liabilities, and equity, and enter those amounts in the basic accounting equation.

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 Account Title Debit 32,800 6,300 400 10,900 10,900 38,600 Assets Cash Accounts Receivable Office Supplies Prepaid Insurance Prepaid Rent Furniture Accumulated Depreciation--Furniture Accounts Payable Salaries Payable Utilities Payable Interest Payable Unearned Revenue Common Stock Retained Earnings Total Liabilities Balance Credit 13,100 17,500 2,600 1,300 1,700 33,000 8,400 22,300 99,900 99,900 Equity