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Saved December 31 Credit Debit $ 26,944 0 10,362 15,545 2,073 31,088 $ 9,328 99,000 Cash Accounts receivable Teaching supplies Prepaid insurance Prepaid rent Professional library Accumulated depreciation-Professional library Equipment Accumulated depreciation-Equipment Accounts payable Salaries payable Unearned revenue Common stock Retained earnings Dividends Tuition revenue Training revenue Depreciation expense-Professional library Depreciation expense-Equipment Salaries expense Insurance expense Rent expense Teaching supplies expense Advertising expense Utilities expense 16,582 24,000 12,000 21,077 84,000 41,452 105,701 39,379 49,743 22,803 7,254 5,803 T-1-1- 21 A7 21 a07 Required information Post the balance from the unadjusted trial balance and the adjusting entries into the T-accounts. Cash Equipment Unadjusted Balance Unadjusted Balance a Adjusted Balance 0 Adjusted Balance Accounts Receivable Unadjusted Balance Accumulated Depreciation Equipment Unadjusted Balance Adjusted Balance 0 Adjusted Balance 0 Teaching Supplies Accounts Payable Unadjusted Balance Unadjusted Balance Required information Teaching Supplies Accounts Payable Unadjusted Balance Unadjusted Balance Adjusted Balance Adjusted Balance 0 Prepaid Insurance Salaries Payable Unadjusted Balance Unadjusted Balance Adjusted Balance 0 Adjusted Balance 0 Prepaid Rent Unearned Revenue Unadjusted Balance Unadjusted Balance usted Balance Adjusted Balance U Prepaid Rent Unearned Revenue nadjusted Balance Unadjusted Balance djusted Balance 0 Adjusted Balance 0 Professional Library Common Stock Unadjusted Balance Unadjusted Balance Adjusted Balance 0 Adjusted Balance 0 Accumulated Depreciation Professional Library Unadjusted Balance Retained Earnings Unadjusted Balance Required information Accumulated Depreciation Professional Library Unadjusted Balance Retained Earnings Unadjusted Balance Adjusted Balance 0 Adjusted Balance 0 Tuition Revenue Dividends Unadjusted Balance Unadjusted Balance Adjusted Balance 0 Adjusted Balance 0 Training Revenue Rent Expense Unadjusted Balance Unadjusted Balance Training Revenue Rent Expense Unadjusted Balance Unadjusted Balance Adjusted Balance 0 Adjusted Balance 0 Depreciation ExpenseProfessional Library Unadjusted Balance Teaching Supplies Expense Unadjusted Balance Adjusted Balance 0 Adjusted Balance 0 Depreciation Expense-Equipment Unadjusted Balance Advertising Expense Unadjusted Balance Depreciation Expense-Equipment Unadjusted Balance Advertising Expense Unadjusted Balance Adjusted Balance 0 Adjusted Balance 0 Salaries Expense Utilities Expense Unadjusted Balance Unadjusted Balance Adjusted Balance Adjusted Balance 0 Insurance Expense Unadjusted Balance Required information Adjusted Trial Balance December 31 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 revenue Common stock Retained earnings Prev 4 5 of 7 OL F2 F3 F4 ES FG FB Required information Accumulated depreciation Equipment Accounts payable Salaries payable Unearned revenue Common stock Retained earnings Dividends Tuition revenue Training revenue Depreciation expenseProfessional library Depreciation expense Equipment Salaries expense Insurance expense Rent expense Teaching supplies expense Advertising expense Utilities expense Saved December 31 Credit Debit $ 26,944 0 10,362 15,545 2,073 31,088 $ 9,328 99,000 Cash Accounts receivable Teaching supplies Prepaid insurance Prepaid rent Professional library Accumulated depreciation-Professional library Equipment Accumulated depreciation-Equipment Accounts payable Salaries payable Unearned revenue Common stock Retained earnings Dividends Tuition revenue Training revenue Depreciation expense-Professional library Depreciation expense-Equipment Salaries expense Insurance expense Rent expense Teaching supplies expense Advertising expense Utilities expense 16,582 24,000 12,000 21,077 84,000 41,452 105,701 39,379 49,743 22,803 7,254 5,803 T-1-1- 21 A7 21 a07 Required information Post the balance from the unadjusted trial balance and the adjusting entries into the T-accounts. Cash Equipment Unadjusted Balance Unadjusted Balance a Adjusted Balance 0 Adjusted Balance Accounts Receivable Unadjusted Balance Accumulated Depreciation Equipment Unadjusted Balance Adjusted Balance 0 Adjusted Balance 0 Teaching Supplies Accounts Payable Unadjusted Balance Unadjusted Balance Required information Teaching Supplies Accounts Payable Unadjusted Balance Unadjusted Balance Adjusted Balance Adjusted Balance 0 Prepaid Insurance Salaries Payable Unadjusted Balance Unadjusted Balance Adjusted Balance 0 Adjusted Balance 0 Prepaid Rent Unearned Revenue Unadjusted Balance Unadjusted Balance usted Balance Adjusted Balance U Prepaid Rent Unearned Revenue nadjusted Balance Unadjusted Balance djusted Balance 0 Adjusted Balance 0 Professional Library Common Stock Unadjusted Balance Unadjusted Balance Adjusted Balance 0 Adjusted Balance 0 Accumulated Depreciation Professional Library Unadjusted Balance Retained Earnings Unadjusted Balance Required information Accumulated Depreciation Professional Library Unadjusted Balance Retained Earnings Unadjusted Balance Adjusted Balance 0 Adjusted Balance 0 Tuition Revenue Dividends Unadjusted Balance Unadjusted Balance Adjusted Balance 0 Adjusted Balance 0 Training Revenue Rent Expense Unadjusted Balance Unadjusted Balance Training Revenue Rent Expense Unadjusted Balance Unadjusted Balance Adjusted Balance 0 Adjusted Balance 0 Depreciation ExpenseProfessional Library Unadjusted Balance Teaching Supplies Expense Unadjusted Balance Adjusted Balance 0 Adjusted Balance 0 Depreciation Expense-Equipment Unadjusted Balance Advertising Expense Unadjusted Balance Depreciation Expense-Equipment Unadjusted Balance Advertising Expense Unadjusted Balance Adjusted Balance 0 Adjusted Balance 0 Salaries Expense Utilities Expense Unadjusted Balance Unadjusted Balance Adjusted Balance Adjusted Balance 0 Insurance Expense Unadjusted Balance Required information Adjusted Trial Balance December 31 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 revenue Common stock Retained earnings Prev 4 5 of 7 OL F2 F3 F4 ES FG FB Required information Accumulated depreciation Equipment Accounts payable Salaries payable Unearned revenue Common stock Retained earnings Dividends Tuition revenue Training revenue Depreciation expenseProfessional library Depreciation expense Equipment Salaries expense Insurance expense Rent expense Teaching supplies expense Advertising expense Utilities expense