An inventory count shows that teaching supplies costing 3200 are available at year end 2013

9. WTI's two employees are pald weekly. As of the end of the year, two days salariles have accn rate of $180 per day for each employee. h. The balance In the Prepald Rent account represents rent for December WELLS TECHNICAL INSTITUTE Unadjusted Trial Balance December 31, 2013 Credit Debit $ 42,000 0 8,800 12,800 3,800 43,000 Cash Accounts recelvable Teaching supplies Prepald insurance Prepald rent Professional library Accumulated depreciation-Professional library Equipment Accumulated depreclation-Equipment Accounts payable Salarles payable Unearned training fees-. Common stock Retalned eanings Dividends Tultion fees earned Training fees earned $ 10,800 88,000 15,800 34,800 0 6,500 18,000 88,000 58,000 133,500 48,000 Depreclation expense-Equipment Salaries expense Insurance expense Rent expense Teaching supplies expense Advertising expense Utilities expense 0 0 58,000 0 37,000 0 6,800 7,200 Totals $365,400 $365,400 References Section Break Problem 9-3A Preparing adjusting entrie aojusted trial balance, and finariclal statemer