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 $ 28,151 Credit 8 10,826 16,242 2,166 32,481 $9,746 103,000 17,325 23,000 B 11,500 31,464 81,000 43,310 110,438 41,143 51,972 e 23,826 7,579 6,963 $ 325,616 $ 325,616