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	18,400
Accounts Receivable	14,200
Office Supplies	8,500
Prepaid Rent	27,600
Furniture	15,600
Building	2,800
Land	17,000
Accounts Payable		18,400
Utilities Payable		19,900
Unearned Revenue		9,900
Notes Payable		21,300
Common Stock		45,800
Dividends	7,100
Service Revenue		27,000
Rent Expense	18,400
Salaries Expense	7,100
Utilities Expense	5,600
Total	142,300	142,300