3-3b Following is the unadjusted trial balance for Syed Institute as of December 31, 2013, which initially records prepaid expenses and unearned revenues in balance sheet accounts. The Institute provides one-on-one training to individuals who pay tuition directly to the business and offers extension training to groups in off-site locations. Shown after the trial balance are items a through h that require adjusting entries as of December 31, 2013 Adjusted Trial Balance 12/31/2013 ivas Credit Debit 60000 Accounts receivable Teaching supplies Prepaid insurance Prepaid rent Professional library Accumulated depreciation- Professional library quipment Accumulated depreciation- quipment Accounts payable Salaries payable Unearned training fees Common stock Retained earnings Dividends Tuition fees earned Training fees earned Depreciation expense- Professional library Depreciation expense- 70000 19000 3800 12000 2500 40000 20000 1200 28600 11000 60500 20000 129200 68000 quipment Salaries expense nsurance expense Rent expense Teaching supplies expense Advertising expense 44200 29600 o 19000 3-3b Following is the unadjusted trial balance for Syed Institute as of December 31, 2013, which initially records prepaid expenses and unearned revenues in balance sheet accounts. The Institute provides one-on-one training to individuals who pay tuition directly to the business and offers extension training to groups in off-site locations. Shown after the trial balance are items a through h that require adjusting entries as of December 31, 2013 Adjusted Trial Balance 12/31/2013 ivas Credit Debit 60000 Accounts receivable Teaching supplies Prepaid insurance Prepaid rent Professional library Accumulated depreciation- Professional library quipment Accumulated depreciation- quipment Accounts payable Salaries payable Unearned training fees Common stock Retained earnings Dividends Tuition fees earned Training fees earned Depreciation expense- Professional library Depreciation expense- 70000 19000 3800 12000 2500 40000 20000 1200 28600 11000 60500 20000 129200 68000 quipment Salaries expense nsurance expense Rent expense Teaching supplies expense Advertising expense 44200 29600 o 19000