please help, which one I missing

Prepare Wells Technical Institute's balance sheet as of December 31. (Include all balance sheet accounts, even those with zero balances) WELLS TECHNICAL INSTITUTE Balance Sheet December 31 Assets $ Cash Accounts receivable Teaching supplies Prepaid insurance 26,340 8.250 2,776 11,994 0 $ 14,865 30,391 15,526 96,000 29,024 Professional library Accumulated depreciation-Professional library Equipment Accumulated depreciation Equipment Total assets Llabilities Accounts payable Salaries payable Unearned revenue 66,976 131,201 $ $ 26,000 400 9,000 0 Total liabilities 35,400 Equity T. Wells, Capital 95,801 0 131,201 Total liabilities and equity $ Prepare Wells Technical Institute's balance sheet as of December 31. (Include all balance sheet accounts, even those with zero balances) WELLS TECHNICAL INSTITUTE Balance Sheet December 31 Assets $ Cash Accounts receivable Teaching supplies Prepaid insurance 26,340 8.250 2,776 11,994 0 $ 14,865 30,391 15,526 96,000 29,024 Professional library Accumulated depreciation-Professional library Equipment Accumulated depreciation Equipment Total assets Llabilities Accounts payable Salaries payable Unearned revenue 66,976 131,201 $ $ 26,000 400 9,000 0 Total liabilities 35,400 Equity T. Wells, Capital 95,801 0 131,201 Total liabilities and equity $