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SMART TOUCH LEARNING Worksheet December 31, 2016

Enter each account balance in the appropriate financial statement column. 

SMART TOUCH LEARNING Worksheet December 31, 2016 

Enter each account balance in the appropriate financial statement column. SMART TOUCH LEARNING Worksheet December 31, 2016 Unadjusted Trial Balance Adjusted Trial Balance Income Statement Adjustments Balance Sheet Account Names Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit 15,800 Accounts Receivable Office Supplies 0 Prepaid Rent 3,100 300 (a 2,800 Furniture 21,100 Accumulated Depreciation Furniture Accounts 1,600 (d) Interest Unearned Revenue 20,800 8 2 8,300 3 Withdrawals Revenue Expense Salaries Expense Supplies Expense Depreciation Expense Furniture Interest Expense (c) 1,000 0 Total 56,500 56,50 4,600 4,600 60,600 60,600


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Account Name Income Statement Balance sheet Debit Credit Debit Credit Cash Accounts Receivable office supplies 15,800 3,100 400 2,800 21,100 1,000) repaid rent Furniture Accumulated Depreciation-Furniture Accounts Pavable Salaries Pavable Interest pavable Unearned Revenue Notes Payable Bright Capital Bright Withdrawals Service Revenue Rent Salaries Supplies expense Depreciation Interest Total 200 1,600 400 500 20,800 24,000 8,300 12,100 2,300 5,300 100 1,000 400 9,100 12,100 42,200 39,200

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