Following is the unadjusted trial balance for Augustus Institute as of December 31, 2013, which initially records prepaid expenses and unearned revenues in balance sheet accounts. The institute provides one-on-one training to individuals who pay tuition directly to the business and offers extension training to groups in off-site locations. Shown after the trial balance are items a through h that require adjusting entries as of December 31, 2013.

Augustus Institute
Unadjusted Trial Balance
December 31, 2013
	Debit	Credit
Cash	60,000
Accounts Receivable	0
Teaching Supplies	70,000
Prepaid Insurance	19,000
Prepaid Rent	3,800
Professional Library	12,000
Accumulated Depreciation - Professional Library		2,500
Equipment	40,000
Accumulated Depreciation