Prepare the Unadjusted Trial Balance Prepare the Unadjusted Trial Balance for Smart Touch Learning for December 31st. Check your spelling carefully and do not abbreviate. Enter the account names exactly as provided in the Chart of Accounts. Enter the accounts in the order of Assets, Liabilities, Equity, Revenues, and Expenses. ACCOUNT Accounts Receivable 800 Cash 41,140 Common Stock 36,400 Dividends 4,700 Furniture 13,900 Office Supplies 580 Prepaid Insurance 1,800 Rent Expense 2,300 Salaries Expense 2,900 Service Revenue 27,800 Unearned Revenue 4,200 Utilities Expense 280

Answer and Explanation:

The preparation of the unadjusted trial balance is shown below;

Particulars                  Debit                 Credit

Cash                           $41,140

Account receivable    $800

Office supplies            $580

Prepaid insurance       $1,800  

Furniture                      $13,900

Unearned revenue                               $4,200

Common Stock                                $36,400

Dividend                       $4,700  

Service revenue                                  $27,800

Rent expense                $2,300

Salaries expense        $2,900

Utilities expense        $280

Total                       $68,400                 $68,400

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