Prepare the Balance Sheet from the Adjusted Trial Balance and Statement of Retained Earnings. Within each section of the statement, use the drop-down menus to enter the accounts and select the account balances. Enter any decreases with a minus sign or parentheses. SMART TOUCH LEARNING Adjusted Trial Balance December 31, 2016 Balance Account Title Debit Credit Cash 20,300 Accounts Receivable 11,200 Office Supplies 200 Prepaid Rent 13,500 Furniture 23,700 Accumulated Depreciation--Furniture 8,100 Accounts Payable 2,700 Salaries Payable 600 Interest Payable 400 Unearned Revenue 6,700 Notes Payable 9,500 Common Stock 13,300 Retained Earnings 13,500 Dividends 34,500 Service Revenue 61,400 Depreciation Expense--Furniture 2,700 Interest Expense 400 Rent Expense 4,000 Salaries Expense 4,700 Supplies Expense 1,000 Total 116,200 116,200 SMART TOUCH LEARNING Statement of Retained Earnings Month Ended December 31, 2016 Retained Earnings, December 1, 2016 13,500 Net income for the month 48,600