B Cash Accounts receivable Teaching supplies WELLS TECHNICAL INSTITUTE Unadjusted Trial Balance December 31 Prepaid insurance Prepaid rent Professional library 62 Accumulated depreciation-Professional library :52 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 Totals Debit Credit $ 26,491 0 10,187 15,284 2,039 30,565 $ 9,171 104,000 16,303 26,000 0 12,000 107,380 40,755 103,924 38,717 0 0 48,907 0 22,429 0 7,132 5,706 $ 313,495 $ 313,495