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 Debit Credit $ 28,151 10,826 16,242 2,166 32,481 $ 9,746 103,000 17,325 23,000 e 11,500 31,464 81,000 43,310 110,438 41,143 Retained earnings Dividends Tuition revenue Training revenue Depreciation expense-Professional library Depreciation expense-Equipment 51,972 Salaries expense Insurance expense 23,826 Rent expense Teaching supplies expense Advertising expense Utilities expense Totals 8 7,579 6,063 $ 325,616 $ 325,616