WELLS TECHNICAL INSTITUTE Unadjusted Trial Balance December 31 Credit Debit $ 27,396 0 10,536 15,806 2,108 31,610 $ 9,484 97,000 Cash Accounts receivable Teaching supplies Prepaid insurance Prepaid rent Professional library Accumulated depreciation-Professional library Equipment Accumulated depreciation-Equipment Accounts payable Salaries payable 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 16,861 25,000 0 12,500 19,287 83,000 42,149 107,477 40,040 0 0 50,579 0 23,188 0 7,376 5,901 $ 313,649 $313,649 Prepaid Insurance Salaries Payable Unadj. Bal. Unadj. Bal. Adj. Bal. 0 Adj. Bal. 0 Prepaid Rent Unearned Revenue Unadj. Bal. Unadj. Bal. Adj. Bal. 0 Adj. Bal. 0 Professional Library Common Stock Unadj. Bal. Unadj. Bal. Adj. Bal. 0 Adj. Bal. 0 Retained Earnings Accumulated Depreciation Professional Library Unadj. Bal. Unadj. Bal. Adj. Bal. 0 Adj. Bal. Tuition Revenue Dividends Unadj. Bal. Unadj. Bal. Adj. Bal. 0 Adj. Bal. 0 Training Revenue Rent Expense Unadj. Bal. Unadj. Bal. Adj. Bal. 0 Adj. Bal. 0 Depreciation ExpenseProfessional Library Teaching Supplies Expense Unadj. Bal. Unadj. Bal. Adj. Bal. 0 Adj. Bal. 0 Depreciation Expense-Equipment Advertising Expense Unadj. Bal. Unadj. Bal. Adj. Bal. 0 Adj. Bal. 0 Salaries Expense Utilities Expense Unadj. Bal. Unadj. Bal. Adj. Bal. 0 Adj. Bal. 0 Insurance Expense Unadj. Bal. Adj. Bal. 0