11. TIC UaianLE MILICI IepaiU INCI IL ALLVULLICPICSCIILS ICI IL TUI CLCHIUCI. WELLS TECHNICAL INSTITUTE Unadjusted Trial Balance December 31 Credit Debit $ 26,189 0 10,071 15, 110 2,015 30,217 $ 9,066 97,000 Cash Accounts receivable Teaching supplies Prepaid insurance Prepaid rent Professional library Accumulated depreciation-Professional library Equipment Accumulated depreciation-Equipment Accounts payable Salaries payable Unearned revenue T. Wells, Capital T. Wells, withdrawals Tuition revenue Training revenue Depreciation expense-Professional library Depreciation expense-Equipment Salaries expense Insurance expense Rent expense Teaching supplies expense Advertising expense Utilities expense 16,117 21,000 0 12,500 104,402 40,291 102,740 38, 275 @ 48,350 22,165 7,051 5,641 17