theducation.com The fog stayed belo choot WT ser An A depreciation in the Ade onan the On September, Wagreed 104 36407 ng uses for a cent for $2.700 each. Twittedly t On October 10, W agreed to teach month class gigant the end of the Cans M December 21, $2000 of won severe has been and by w W twee oyees we pad weekly As of the end of the year two days she d for each employee day $13.500 cash 100 WELLS TEORICAL INSTITUTE Unadjusted Trial Balance December 31 Cash Accounts receivable Teaching supplies Debit 5.26,793 Credit 0 10,304 Prepaid insurance 15,458 Prepaid rent 2,062 Professional Library 30,913 Accumulated depreciation-Professional Library $9,275 Equipment 104,000 Accumulated depreciation-Equipment Accounts payable 16,489 26,000 Salaries payable e Unearned revenue 13,500 Common stock 26,351 Retained earnings Dividends 80,000 Dividends 41,220 105,108 Training Training revenue 39,158 Depreciation expense-Professional library Depreciation expense-Equipment Salaries expense Insurance expense Rent expense Teaching supplies expense Advertising expense Utilities expense Totals 49,464 22,682 . 7,214 5,771 $315,881 315,881 3-a. Prepare Wells Technical Institute's income statement for the year. 3-b. Prepare Wells Technical Institute's statement of retained earnings for the year. The Retained Earnings account balance was $80,000 on December 31 of the prior year. 3-c. Prepare Wells Technical Institute's balance sheet as of December 31. please use numbers provided