WELLS TECHNICAL INSTITUTE Unadjusted Trial Balance December 31, 2017 Credit Debit $ 27,094 10,420 15,632 2,085 31, 262 $ 9,380 72,935 16,675 35,976 Cash Accounts receivable Teaching supplies Prepaid insurance Prepaid rent Professional Library Accumulated depreciation Professional Library Equipment Accumulated depreciation-Equipment Accounts payable Salaries payable Unearned training fees T. Wells, Capital T. Wells, Withdrawals Tuition fees earned Training fees earned Depreciation expense-Professional library Depreciation expense-Equipment Salaries expense Insurance expense Rent expense Teaching supplies expense Advertising expense Utilities expense Totals 13,000 66, 277 41,684 106,293 39,599 50,022 0 22,935 0 7,295 5,836 $ 287, 200 $287,200 Problem 3-3A Part 2 3 2-a. Post the balance from the unadjusted trial balance and the adjusting entries in to the T-accounts. 2-b. Prepare an adjusted trial balance. Complete this question by entering your answers in the tabs below. Req 2A Req 2B es Post the balance from the unadjusted trial balance and the adjusting entries in to the T-accounts. Unadj. Bal. Cash 27,094 Equipment Unadi. Bal. Adj. Bal 27,094 Adj. Bal 0 Accounts Receivable 5,261 Unadj. Bal Accumulated Depreciation Equipment Unadj. Bal. 15,986 S Required information Teaching Supplies 10,420 Accounts Payable Unadj. Bal. 6,956 Unadj. Bal. Adj. Bal. 3,464 Adj. Bal. 0 Prepaid Insurance 15,632 Unadj. Bal. Salaries Payable 400 3,996 Unadj. Bal. Adj. Bal. 11,636 Adj. Bal. 400 Prepaid Rent 2,085 Unearned Training Fees 5,200 Unadj. Bal. 2,085 Unadj. Bal. Adj. Bal. 0 Adj. Bal. 5,200 Professional Library T. Wells, Capital Unadj. Bal. Unadj. Bal. Required information Professional Library T. Wells, Capital Unadj. Bal. Unadj. Bal. Adj. Bal. 0 Adj. Bal. 0 T. Wells, Withdrawals Accumulated Depreciation - Professional Library Unadj. Bal. 7,993 Unadj. Bal. 7,993 Adj. Bal. 0 Adj. Bal. Tuition Fees Earned Rent Expense 2,085 Unadj. Bal. 5,261 Unadj. Bal. 5,261 Adj. Bal. 2,085 Adj. Bal. Training Fees Earned 5,200 Teaching Supplies Expense 6.956 + Unadj. Bal. Unadj. Bal. Part 2 of 3 Unadj. Bal. Training Fees Earned 5,200 Unadj. Bal. Teaching Supplies Expense 6,956 20 points Adj. Bal. 5,200 Adj. Bal 6,956 eBook Depreciation Expense Professional Library Unadj. Bal. 7,993 Advertising Expense Unadj. Bal. Print References Adj. Bal. 7,993 Adj. Bal 0 Depreciation Expense-Equipment Unadj. Bal. 15,986 Utilities Expense Unadj. Bal. Adj. Bal. 15,986 Adj. Bal. 0 Salaries Expense 400 Unadj. Bal. Insurance Expense 3,996 Unadj. Bal. Required information Credit WELLS TECHNICAL INSTITUTE Adjusted Trial Balance December 31, 2017 Debit Cash Accounts receivable Teaching supplies Prepaid insurance Prepaid rent Professional library Accumulated depreciation Professional library Equipment Accumulated depreciation Equipment Accounts payable Salaries payable Unearned training fees T. Wells, Capital T. Wells, Withdrawals Tuition fees earned Training fees earned Depreciation expense-Professional library C. naaanaindia- CO2
