Cash Accounts receivable Teaching supplies Prepaid insurance Prepaid rent Professional library WELLS TECHNICAL INSTITUTE Unadjusted Trial Balance December 31 Accumulated depreciation-Professional library Equipment Accumulated depreciation-Equipment Accounts payable Salaries payable Unearned revenue Common stock Retained earnings Dividends 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 $ 26,491 Credit 0 10,187 15,284 2,039 30,565 $ 9,171 102,000 16,303 25,000 0 12,500 23,880 82,000 40,755 103,924 38,717 0 48,907 0 22,429 0 7,132 5,706 $ 311,495 $ 311,495 2-a. Post the balance from the unadjusted trial balance and the adjusting entries into the T-accounts. 2-b. Prepare an adjusted trial balance. Post the balance from the unadjusted trial balance and the adjusting entries into the T-accounts. Unadjusted Balance Cash Unadjusted Balance Equipment Adjusted Balance 0 Adjusted Balance Unadjusted Balance Accounts Receivable 0 10,700 Accumulated Depreciation-Equipment Unadjusted Balance Adjusted Balance 10,700 Adjusted Balance 0 Teaching Supplies Accounts Payable Unadjusted Balance Unadjusted Balance Adjusted Balance 0 Adjusted Balance 0 Prepaid Insurance Salaries Payable Unadjusted Balance Unadjusted Balance Adjusted Balance 0 Adjusted Balance Prepaid Rent Unearned Revenue Unadjusted Balance Unadjusted Balance Adjusted Balance 0 Adjusted Balance 0 Professional Library Common Stock Unadjusted Balance Unadjusted Balance: Adjusted Balance Adjusted Balance 0 Accumulated Depreciation-Professional Library Retained Earnings Unadjusted Balance Unadjusted Balance Adjusted Balance Adjusted Balance 0 Tuition Revenue Dividends Unadjusted Balance Unadjusted Balance. Adjusted Balance 0 Adjusted Balance Training Revenue Rent Expense Unadjusted Balance Unadjusted Balance Adjusted Balance 0 Adjusted Balance 0 Depreciation Expense-Professional Library Teaching Supplies Expense Unadjusted Balance Unadjusted Balance Adjusted Balance 0 Adjusted Balance Depreciation Expense-Equipment Advertising Expense Unadjusted Balance Unadjusted Balance Adjusted Balance 0 Adjusted Balance 0 Salaries Expense Utilities Expense Unadjusted Balance) Unadjusted Balance Adjusted Balance 0 Adjusted Balance: 0 Insurance Expenses