December 31, 2017 Debit Credit Cash Accounts receivable Teaching supplies Prepaid insurance Prepaid rent Professional library Accumulated depreciation-Professional library Equipment Accumulated depreciation-Equipment Accounts payable Salaries payable Unearned training fees T. Wells, Capital T. Wells, Withdrawals Tuition fees earned Training fees earned Depreciation expense-Professional library Depreciation expense-Equipment Salaries expense Insurance expense Rent expense Teaching supplies expense Advertising expense Utilities expense Totals S 28, 302 10, 884 16, 329 2,178 32, 655 $ 9,798 76, 185 17,418 39,659 11,500 69,231 43,542 1113 41, 364 , 52,251 23,958 7, 62 6,096 $ 300,000 $3, Journal entry worksheet An analysis of WTI's insurance policies shows that $3,335 of coverage has expired. Note: Enter debits before credits. Transaction General Journal Debit Credit a