Debit Credit

Cash 27698
f Accounts Receivable 0
b Teaching Supplies 10652
a Prepaid Insurance 15981
h Prepaid Rent 2132
Professional Library 31958
d Accumulated depreciation - library 9589
Equipment 74560
c Accumulated depreciation - equipment 17046
Accounts Payable 37568
g Salaries payable 0
e Unearned training fees 12500
T.W Capital 67754
T.W Withdrawals 42613
f Tuition fees earned 108661
e Training fees earned 40482
d Depreciation expense - library 0
c Depreciation expense - equipment 0
g Salaries expense 51136
a Insurance Expense 0
Rent Expense 23447
b Teaching supplies expense 0
Advertising expense 7457
Utilities expense 5966
293600 293600
7646
Unadjusted Trial Balance
Debit Credit
Cash Cash
Accounts Receivable 10798 Accounts Receivable
Teaching Supplies 7646 Teaching Supplies
Prepaid Insurance 3468 Prepaid Insurance
Prepaid Rent 2132 Prepaid Rent
Professional Library Professional Library
Accumulated depreciation - library 6936 Accumulated depreciation - library
Equipment Equipment
Accumulated depreciation - equipment 13871 Accumulated depreciation - equipment
Accounts Payable Accounts Payable
Salaries payable 400 Salaries payable
Unearned training fees 5000 Unearned training fees
T.W Capital T.W Capital
T.W Withdrawals T.W Withdrawals
Tuition fees earned 10798 Tuition fees earned
Training fees earned 5000 Training fees earned
Depreciation expense - library 6936 Depreciation expense - library
Depreciation expense - equipment 13871 Depreciation expense - equipment
Salaries expense 400 Salaries expense
Insurance Expense 3468 Insurance Expense
Rent Expense 2132 Rent Expense
Teaching supplies expense 7646 Teaching supplies expense
Advertising expense Advertising expense
Utilities expense Utilities expense
50251 50251
Adjustment After Adjustment
Debit Credit
27698
10798
3006
12513
0
31958
Accumulated depreciation - library 16525
74560
Accumulated depreciation - equipment 30917
37568
400
Unearned training fees 7500
67754
42613
119459
45482
Depreciation expense - library 6936
Depreciation expense - equipment 13871
51536
3468
25579
Teaching supplies expense 7646
7457
5966
325605 325605
After Adjustment