VALUE ACCOUNT 2,600 Accounts Receivable Accumulated Depreciation - Furniture 200 48,140 Cash 40,600 Common Stock 200 Depreciation Expense - Furniture Dividends 2,000 Furniture 13,000 Insurance Expense 425 Office Supplies 400 Prepaid Insurance 1,275 Rent Expense 2,000 Salaries Expense 3,800 Salaries Payable 2,400 Service Revenue 25,700 Supplies Expense 120 Unearned Revenue 5,300 Utilities Expense 240 1 VALUE 2,600 200 Adjusted Trial Balance December 31, 2016 Month ended December 31, 2016 Smart Books Learning Smart Touch Learning Unadjusted Trial Balance 48,140 40.600 Credit 200 accounts receivable 2600 2,000 accumulated depreciation - furniture 200 13.000 cash 48140 425 400 1.275 2,000 3,800 2.400 25.700 120 5.300 salaries expense 3800 240 supplies expense 120 utilities expense 240 Total Balance Debit Credit Account Title accounts receivable 2600 accumulated depreciation - furniture 200 cash 48140 salaries expense 3800 supplies expense 120 Utilities expense 240 Total PART 7: Prepare the Adjusted Trial Balance Prepare the Adjusted Trial Balance for Smart Touch Leaming for December. Check your spelling carefully and do not abbreviate. Enter account names exactly as provided in the account chart. Enter accounts in the order Assets, Liabilities, Equity, Revenues, and expenses. ACCOUNT VALUE Alumni Compo De C There Intan