2 WELLS TECHNICAL INSTITUTE Unadjusted Trial Balance December 31 Debit Credit Part 2 of 3 Cash...

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2 WELLS TECHNICAL INSTITUTE Unadjusted Trial Balance December 31 Debit Credit Part 2 of 3 Cash Accounts receivable Teaching supplies $ 34,000 0 8,000 Prepaid insurance 12,000 0 oints Prepaid rent 3,000 Professional library 35,000 Accumulated depreciation-Professional library $ 10,000 Equipment 80,000 Accumulated depreciation-Equipment 15,000 Accounts payable 26,000 eBook Salaries payable 0 Unearned revenue Common stock 12,500 10,000 Retained earnings Dividends Print Tuition revenue Training revenue ! Depreciation expense-Equipment eferences Salaries expense Insurance expense Teaching supplies expense 80,000 50,000 123,900 40,000 Depreciation expense-Professional library 0 0 50,000 0 Rent expense Advertising expense Utilities expense Totals 33,000 0 6,000 6,400 $ 317,400 $ 317,400 2-a. Post the balance from the unadjusted trial balance and the adjusting entries into the T-accounts. 2-b. Prepare an adjusted trial balance. F1 Complete this question by entering your answers in the tabs below. @ 02 F2 #3 80 F3 $ 4 a F4 % 85 S Prev 2 F5 96 F6 3 of 5 & 27 A F7 W E R T Y U Next > 4 00 cell A F& F10 F11 O 0 S D F G H J K L C V B N M P V H H command option 2 WELLS TECHNICAL INSTITUTE Unadjusted Trial Balance December 31 Debit Credit Part 2 of 3 Cash Accounts receivable Teaching supplies $ 34,000 0 8,000 Prepaid insurance 12,000 0 oints Prepaid rent 3,000 Professional library 35,000 Accumulated depreciation-Professional library $ 10,000 Equipment 80,000 Accumulated depreciation-Equipment 15,000 Accounts payable 26,000 eBook Salaries payable 0 Unearned revenue Common stock 12,500 10,000 Retained earnings Dividends Print Tuition revenue Training revenue ! Depreciation expense-Equipment eferences Salaries expense Insurance expense Teaching supplies expense 80,000 50,000 123,900 40,000 Depreciation expense-Professional library 0 0 50,000 0 Rent expense Advertising expense Utilities expense Totals 33,000 0 6,000 6,400 $ 317,400 $ 317,400 2-a. Post the balance from the unadjusted trial balance and the adjusting entries into the T-accounts. 2-b. Prepare an adjusted trial balance. F1 Complete this question by entering your answers in the tabs below. @ 02 F2 #3 80 F3 $ 4 a F4 % 85 S Prev 2 F5 96 F6 3 of 5 & 27 A F7 W E R T Y U Next > 4 00 cell A F& F10 F11 O 0 S D F G H J K L C V B N M P V H H command option