Stellar Student Tutoring Unadjusted Trial Balance February 28, 2021 \begin{tabular}{lcc} Account & Debit & Credit \\ & Balances & Balances \\ \hline \end{tabular} \begin{tabular}{|l|rr|} \hline Cash & $ & 123,372 \\ \hline Accounts Receivable & $ & 63,800 \\ \hline Supplies & $ & 11,550 \\ \hline Prepaid Insurance & $ & 17,820 \\ \hline Land & $ & 38,000 \\ \hline Building & $ & 145,750 \\ \hline \end{tabular} Accumulated Depreciation Accounts Payable Unearned Revenue Wages Payable Interest Payable Notes Payable Common Stock Retained Earnings Dividends Service Revenue Wages Expense Utilities Expense Insurance Expense Supplies Expense Depreciation Expense Interest Expense Total Check Figure $ 458,433 $ 442,456 Difference \begin{tabular}{|lr|rr|} $ & 458,433 & $ & 458,433 \\ $ & - & $ & (15,977) \end{tabular} February 2021 Transactions \begin{tabular}{|c|c|c|c|} \hline Date & Description & \multicolumn{2}{|c|}{ Amount } \\ \hline Feb 1st & \begin{tabular}{l} The corporation issued an additional 10,000 shares of capital stock to Harris Corporation in exchange for \\ $56,000 cash \end{tabular} & $ & 56,000 \\ \hline Feb 2nd & Purchased a building from Sweeney Enterprise by signing a note payable of $145,750. & $ & 145,750 \\ \hline Feb 3rd & Paid $17,820 for insurance on building for next 3 years. & $ & 17,820 \\ \hline Feb 9th & Purchased additional supplies on account for $3,750 & $ & 3,750 \\ \hline Feb 15th & Billed students $63,800 for tutoring services provided during the first half of February. & $ & 63,800 \\ \hline Feb 16th & Paid $47,823 in salaries earned by employees during the first half of February. & \$ & 47,823 \\ \hline Feb 18th & Received $15,480 cash in advance from students for tutoring services to be provided in the future & \$ & 15,480 \\ \hline Feb 22nd & Collected cash from accounts receivable of $67,175. & $ & 67,175 \\ \hline Feb 25th & Paid $8,118 for utilities during period. & $ & 8,118 \\ \hline Feb 26th & Paid $7,822 cash on accounts payable. & $ & 7,822 \\ \hline Feb 27th & Declared and paid a $2,200 dividend. & $ & 2,200 \\ \hline Feb 28th & Billed students $48,515 for tutoring services provided during the last half of February & $ & 48,515 \\ \hline \end{tabular}