$\backslash$begin$\{$tabular$\}\{|$c$|$c$|$c$|\}\backslash$hline $\backslash$multicolumn$\{3\}\{|$l$|\}\{$WELLS TECHNICAL INSTITUTE Unadjusted Trial Balance December $31\}\backslash \backslash \backslash$hline & Debit & Credit $\backslash \backslash \backslash$hline Cash & $\backslash$$ $34,000$ & $\backslash \backslash \backslash$hline Accounts receivable & $0$ & $\backslash \backslash \backslash$hline Teaching supplies & $8,000$ & $\backslash \backslash \backslash$hline Prepaid insurance & $12,000$ & $\backslash \backslash \backslash$hline Prepaid rent & $3,000$ & $\backslash \backslash \backslash$hline Professional library & $35,000$ & $\backslash \backslash \backslash$hline Accumulated depreciation$-$Professional library & & $\backslash$$ $10,000\backslash \backslash \backslash$hline Equipment & $80,000$ & $\backslash \backslash \backslash$hline Accumulated depreciation$-$Equipment & & $15,000\backslash \backslash \backslash$hline Accounts payable & & $26,000\backslash \backslash \backslash$hline Salaries payable & & $0\backslash \backslash \backslash$hline Unearned revenue & & $12,500\backslash \backslash \backslash$hline Common stock & & $10,000\backslash \backslash \backslash$hline Retained earnings & & $80,000\backslash \backslash \backslash$hline Dividends & $50,000$ & $\backslash \backslash \backslash$hline Tuition revenue & & $123,900\backslash \backslash \backslash$hline Training revenue & & $40,000\backslash \backslash \backslash$hline Depreciation expense$-$Professional library & $0$ & $\backslash \backslash \backslash$hline Depreciation expense$-$Equipment & $0$ & $\backslash \backslash \backslash$hline Salaries expense & $50,000$ & $\backslash \backslash \backslash$hline Insurance expense & $0$ & $\backslash \backslash \backslash$hline Rent expense & $33,000$ & $\backslash \backslash \backslash$hline Teaching supplies expense & $0$ & $\backslash \backslash \backslash$hline Advertising expense & $6,000$ & $\backslash \backslash \backslash$hline Utilities expense & $6,400$ & $\backslash \backslash \backslash$hline Totals & $\backslash$$ $317,400$ & $\backslash$$ $317,400\backslash \backslash \backslash$hline $\backslash$end$\{$tabular$\}$