PART 6: Prepare the Adjusted Trial Balance Prepare the Adjusted 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 1,500 Accumulated Depreciation - Furniture 100 Cash 50,980 Common Stock 40,800 Depreciation Expense - Furniture 100 Dividends 3,600 Furniture 10,900 Insurance Expense 300 Office Supplies 290 Prepaid Insurance 900 Rent Expense 2,000 Salaries Expense 5,700 Salaries Payable 4,400 Service Revenue 26,800 Supplies Expense 110 Unearned Revenue 4,600 Utilities Expense 32