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 ebit Cash Accounts receivable 70000 19000 3800 12000 Teaching supplies Prepaid insurance Prepaid rent Professional library Accumulated depreciation- Professional library 2500 40000 quipment Accumulated depreciation- 20000 quipment ccounts payable alaries payable Unearned training fees Common stock Retained earnings 1200 28600 11000 60500 vidends uition fees earned 129200