3 - VI )), g. WTI's two employees are paid weekly. As of the end of the year, two days' salaries have accrued at the rate of $100 per day for each employee. h. The balance in the Prepaid Rent account represents rent for December. WELLS TECHNICAL INSTITUTE Unadjusted Trial Balance December 31 Cash Accounts receivable Teaching supplies Prepaid insurance Prepaid rent k Professional library = Accumulated depreciation-Professional library Equipment Accumulated depreciation-Equipment nces 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 Debit $ 26,491 Credit 0 10,187 15,284 2,039 30,565 $ 9,171 100,000 16,303 24,000 0 14,500 18,880 84,000 40,755 103,924 38,717 0 0 48,907 0 22,429 0 7,132 5,706 $ 309,495 $ 309,495