Cash Accounts receivable Teaching supplies WELLS TECHNICAL INSTITUTE 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 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 $ 28,151 0 10,826 16,242 2,166 32,481 $ 9,746 103,000 17,325 23,000 11,500 31,464 81,000 43,310 110,438 41,143 8 B 51,972 0 23,826 e 7,579 6,063 $ 325,616 $ 325,616