WELLS TECHNICA iNSTITUTE Unadjusted Trial Balance December $31$Debit Credit

Cash$ $26,038$ Accounts receivable $0$ Teaching supplies$10,013$ Prepaid insurance$15,023$ Prepaid rent$2,004$Professional library $30,043$ Accumulated depreciation$-$Professional library$ $9,014$Equipment $98,000$ Accumulated depreciation$-$Equipment $16,025$ Accounts payable $25,000$ Salaries payable $0$Unearned revenue $14,000$ Common stock$19,671$ Retained earnings $80,000$ Dividends$40,059$ Tuition revenue $102,148$ Training revenue $38,055$ Depreciation expense$-$Professional library $0$ Depreciation expense$-$Equipment $0$ Salaries expense $48,071$Insurance expense Rent expense $22,044$Teaching supplies expense Advertising expensec$7,010$ Utilities expense $5,608$Totals $ $303,913$ $$303,913$