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Balance, debits = $572,520 PacRim Careers provides training to individuals who pay tuition directly to the business. The business al- offers extension training to groups in off-site locations. Additional information available at the December 3. 2020, year-end follows: a. An analysis of the company's policies shows that $1,250 of insurance coverage has expired. b. An inventory shows that teaching supplies costing $450 are on hand at the end of the year. PacRim Careers Trial Balances.xlsx Home Insert Page Layout Formulas Data Review View P18. B G I PacRim Careers Trial Balances December 31, 2020 Unadjusted Adjusted Trial Balance Trial Balance Adjustments Account Dr. Dr. Cr. Dr. Cr. $ 18,000 -0- 6,500 1,400 7,200 60,000 96,000 92,000 12 3 4 5 6 7 Cash 8 Accounts receivable 9 Teaching supplies 10 Prepaid insurance 11 Prepaid rent 12 Professional library 13 Accumulated depreciation, professional library 14 Equipment 15 Accumulated depreciation, equipment 16 Accounts payable 17 Salaries payable 18 Unearned extension revenue 19 Karoo Ashevak, capital 20 Karoo Ashevak, withdrawals 21 Tuition revenue. 22 Extension revenue 03 Dameninting mun Cr.. $ 18,000 32,000 2,500 0 6,300 229,000 196,000 72,500 A 123 3 4 5 6 P18 210 fx A Account 7 Cash 8 Accounts receivable 9 Teaching supplies 10 Prepaid insurance 11 Prepaid rent 12 Professional library 13 Accumulated depreciation, professional library 14 Equipment 15 Accumulated depreciation, equipment 16 Accounts payable 17 Salaries payable 18 Unearned extension revenue 19 Karoo Ashevak, capital 20 Karoo Ashevak, withdrawals 21 Tuition revenue 22 Extension revenue 23 Depreciation expense, equipment 24 Depreciation expense, professional library 25 Salaries expense 26 Insurance expense 27 Rent expense 28 Teaching supplies expense 29 Advertising expense 30 Utilities expense 31 Totals B PacRim Careers Trial Balances December 31, 2020 Unadjusted Trial Balance Dr. Cr. $ 18,000 -0- 6,500 1,400 7,200 60,000 96,000 92,000 -0- -0 206,000 -0- 44,000 -0 14,000 11,200 $ 556,300 $ 556,300 $ 18,000 32,000 2,500 -0 6,300 229,000 196,000 72,500 E Adjustments Dr. Cr. I F Adjusted Trial Balance Dr. Cr