WELLS TECHNICAL INSTITUTE Unadjusted Trial Balance December 31 Debit Credit Cash Accounts receivable $ 26,642 0 Teaching supplies 10,245 Prepaid insurance 15,371 Prepaid rent 2,050 Professional library 30,739 Accumulated depreciation-Professional library $ 9,223 Equipment 100,000 Accumulated depreciation-Equipment Accounts payable 16,396 23,000 Salaries payable 0 Unearned training fees 13,000 Common stock 29,610 Retained earnings 76,000 Dividends 40,988 Tuition fees earned 104,516 Training fees earned. 38,937 Depreciation expense-Professional library 0 Depreciation expense-Equipment 0 Salaries expense 49,186 Insurance expense 0 Rent expense Teaching supplies expense Advertising expense Utilities expense Totals 22,550 0 7,173 5,738 $ 310,682 $310,682