WELIS TECHNICAL INSTITUTE Unadjusted Trial Balance December 31 Canh Rccounts receivable Teaching mupplies - Prepaid inturance Prepaid rent Professional library Aceumulated depreciation-Professional library Bquipment Rccumulated depreoiation-Equipment Necounts payable Salarien payable Unearned revenue Common stock Retained earnings Dividends Tuition revenue Training revenue Depreeiation expense-Professional 1ibrary Depreciation expense-Equipment Salaries expense Insurance expentle Rent exponee Teaching supplies expense Advertising expense Utilities expense Fotale Debit Credit 0 8,000 12,000 3,000 35,000 80,000 $10,000 15,000 26,000 0 12,500 10,000 80,000 123,900 40,000 0 50,000 33,000 0 6,000 6,400 5 317,400 \$ 317,400 Prepare Wells Technical Institute's balance sheet as of December 31 . Note: Include all balance sheet accounts, even those with zero balances. (1) Required information