Prepare the Unadjusted Trial Balance

Prepare the Unadjusted Trial Balance for Smart Touch Learning as of December 31, 2016. Enter accounts in order of assets, liabilities, common stock, dividends, revenues, and expenses. Assume all accounts have normal balances.

Account Balance
Accounts Receivable 600
Cash 43,410
Common Stock 39,100
Dividends 3,600
Furniture 12,400
Office Supplies 510
Prepaid Insurance 1,900
Rent Expense 1,200
Salaries Expense 2,000
Service Revenue 23,200
Unearned Revenue 3,700
Utilities Expense 380

Unadjusted Trial Balance of Smart Touch Learning is presented below in explanation section with a total of $66,000 in Debit and Credit Side.

Solution in Excel is also attached for your reference

Explanation:

                                         Smart Touch Learning

         Un-adjusted Trial Balance for the year ended 31 December, 2016

Account                                                         Debit             Credit

Assets  

Furniture (Debit)                                       $12,400  

Accounts Receivable (Debit)               $600  

Cash (Debit)                                               $43,410  

Prepaid Insurance (Debit)                       $1,900  

Liabilities  

Unearned Revenue (Credit)                                            $3,700  

Common Stock  

Common Stock (Credit)                                                    $39,100  

Dividends  

Dividends (Debit)                                       $3,600  

Revenues  

Service Revenue (Credit)                                           $23,200  

Expenses  

Office Supplies (Debit)                              $510  

Rent Expense (Debit)                              $1,200  

Salaries Expense (Debit)                      $2,000  

Utilities Expense (Debit)                      $380  

Total                                                       $66,000             $66,000  

answer'; i believe the correct answer is (15,000) workers a year are treated for injuries caused by jacks, lifts or jack stands;

the answerr would be 1