Cash Accounts receivable Teaching supplies Unadjusted Trial Balance December 31 Prepaid insurance Prepaid rent Professional Library Accumulated depreciation-Professional library Equipment Accumulated depreciation-Equipment Accounts payable Salaries payable Unearned revenue Common stock Retained earnings Dividends Tuition revenue Araining revenue Depreciation expense-Professional library Depreciation expense-Equipment Salaries expense Insurance expense Rent expense Teaching supplies expense Advertising expense Utilities expense totals Debit Credit $28 151 10,826 16,242 2,166 32 $5,46 103,0 17.325 23,000 11,500 31,464 81,000 110,438 41.143 51,972 B 23.826 B 7,579 6,063 $ 325,616 $ 325.616