WELLS TECHNICAL INSTITUTE Unadjusted Trial Balance December 31 Cash Accounts receivable Teaching supplies Prepaid insurance Prepaid rent Professional library Accumulated depreciationProfessional library Equipment Accumulated depreciationEquipment Accounts payable Salaries payable Unearned training fees Common stock Retained earnings Dividends Tuition fees earned Training fees earned Depreciation expenseProfessional library Depreciation expenseEquipment Salaries expense Insurance expense Rent expense Teaching supplies expense Advertising expense Utilities expense Totals Debit $ 27,698 0 10,652 15,981 2,132 31,958 104,000 42,613 0 0 51,136 0 23,452 0 7,457 5,966 $323,045 Credit $ 9,589 17,046 26,000 0 12,000 31,267 78,000 108,661 40,482 $323,045