Unadjusted Trial Balance December 31 Cash Accounts receivable Debit $28,152 Credit Teaching supplies Prepaid insurance Prepaid...

Transcribed Image Text:

Unadjusted Trial Balance December 31 Cash Accounts receivable Debit $28,152 Credit Teaching supplies Prepaid insurance Prepaid rent Professional library Equipment Accumulated depreciation-Equipment Accounts payable Salaries payable 10,826 10,242 2,166 Accumulated depreciation-Professional library 32,481 $ 9,746 103,000 1/ 125 23,000 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 Totals 11,500 31,464 81,000 43.310 110,438 41,141 51,972 23,826 7,579 6,063 $ 325,616 $325,616 Unadjusted Trial Balance December 31 Cash Accounts receivable Debit $28,152 Credit Teaching supplies Prepaid insurance Prepaid rent Professional library Equipment Accumulated depreciation-Equipment Accounts payable Salaries payable 10,826 10,242 2,166 Accumulated depreciation-Professional library 32,481 $ 9,746 103,000 1/ 125 23,000 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 Totals 11,500 31,464 81,000 43.310 110,438 41,141 51,972 23,826 7,579 6,063 $ 325,616 $325,616