$\backslash$begin$\{$tabular$\}\{|$l$|$l$|$l$|\}$

$\backslash$hline $\backslash$multicolumn$\{3\}\{|$c$|\}\{$WELLS TECHNICAL INSTITUTE$\}\backslash \backslash$

$\backslash$hline $\backslash$multicolumn$\{3\}\{|$c$|\}\{$Adjusted Trial Balance$\}\backslash \backslash$

$\backslash$hline $\backslash$multicolumn$\{3\}\{|$c$|\}\{$December $31\}\backslash \backslash$

$\backslash$hline & Debit & Credit $\backslash \backslash$

$\backslash$hline Cash & $\backslash$$ $28,000$ & $\backslash \backslash$

$\backslash$hline Accounts receivable & $8,100$ & $\backslash \backslash$

$\backslash$hline Teaching supplies & $2,662$ & $\backslash \backslash$

$\backslash$hline Prepaid insurance & & $3,071\backslash \backslash$

$\backslash$hline Prepaid rent & & $\backslash \backslash$

$\backslash$hline Professional library & & $\backslash \backslash$

$\backslash$hline Accumulated depreciation$-$Professional library & & $\backslash \backslash$

$\backslash$hline Equipment & & $\backslash \backslash$

$\backslash$hline Accumulated depreciation$-$Equipment & & $\backslash \backslash$

$\backslash$hline Accounts payable & & $\backslash \backslash$

$\backslash$hline Salaries payable & & $\backslash \backslash$

$\backslash$hline Unearned revenue & & $\backslash \backslash$

$\backslash$hline Common stock & & $\backslash \backslash$

$\backslash$hline Retained earnings & & $\backslash \backslash$

$\backslash$hline Dividends & & $\backslash \backslash$

$\backslash$hline Tuition revenue & & $\backslash \backslash$

$\backslash$hline Training revenue & & $\backslash \backslash$

$\backslash$hline Depreciation expense$-$Professional library & & $\backslash \backslash$

$\backslash$hline Depreciation expense$-$Equipment & & $\backslash \backslash$

$\backslash$hline Salaries expense & & $\backslash \backslash$

$\backslash$hline Insurance expense & & $\backslash \backslash$

$\backslash$hline Rent expense & & $\backslash \backslash$

$\backslash$hline Teaching supplies expense & & $\backslash \backslash$

$\backslash$hline Advertising expense & & $\backslash \backslash$

$\backslash$hline Utilities expense & & $\backslash \backslash$

$\backslash$hline Totals & $\backslash$$ $38,762$ & $\backslash$$ $3,071\backslash \backslash$

$\backslash$hline

$\backslash$end$\{$tabular$\}$