Req 3A Req 3B Req 3C Prepare Wells Technical Institute's balance sheet as of December 31. (Include all balance sheet accounts, even those with zero balances.) WELLS TECHNICAL INSTITUTE Balance Sheet December 31 Cash Accounts receivable Teaching supplies Prepaid insurance Assets Professional library Accumulated depreciation-Professional library Equipment Accumulated depreciation-Equipment Total assets Accounts payable Salaries payable Unearned revenue Liabilities 00000 34,000 7,500 2,800 9,600 S 35,000 17,200 17.800 80,000 28,200 51,800 $ 123,500 S 26,000 400 7,500