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Wells Technical Institute (WT) provides training to individuals who pay tuition directy to the school. WIV also offers training to groups in off-site locations. WTI initially records prepaid expenses and unearned revenues in balance sheet accounts, Its unadjusted trial balance as of December 31 follows, along with descriptions of items a through that require adjusting entries on December 31 Additional Information Items a. An analysis of WTI's insurance policies shows that $3,071 of coverage has expired. b. An inventory count shows that teaching supplies costing $2,662 are available at year-end, c. Annual depreciation on the equipment is $12.285. d. Annual depreciation on the professional library is $6,142 e. On September 1, WTI agreed to do five training courses for a client for $2.300 each. Two courses will start immediately and finish before the end of the year. Three courses will not begin until next year. The client paid $11,500 cash in advance for all five training courses on September 1, and WTI credited Unearned Revenue, f. On October 15, WTI agreed to teach a four-month class (beginning immediately for an executive with payment due at the end of the class. At December 31, $9,350 of the tuition revenue has been earned by WTI g. WTI's two employees are paid weekly. As of the end of the year, two days salories have accrued at the rate of $100 per day for each employee h. The balance in the Prepaid Rent account represents rent for December WATES TECHNICAL INSTITUTE Unadjunted T Balance December 31 Debit $ 27.698 Credit 10.652 15,901 2,132 31,955 $9.589 95.000 17.046 23,000 Cinh Macounts receivable Teaching supplies Prepaid insurance Prepaid ron Professional Library Accumulated depreciation Professional library Equipment Acumulated depreciation-prent Accounts payable Salarios payable Une ed even Common stock matandaning Dividend Tuition revenue Training raven Depreciation expense-Brotonsional library Depreciation expensequint Salarios en therance open Tant expense Teaching supplies open Mdvertising expense United expense 11,500 26,762 77.000 42,61 100,661 40.42 51.134 0 23,452 0 7.65 966 314.045 314.00 1 An analysis of WTI's insurance policies shows that $3,071 of coverage has expired. 2. An inventory count shows that teaching supplies costing $2,662 are available at year-end. 3 Annual depreciation on the equipment is $12,285. Annual depreciation on the professional library is $6,142. 5 On September 1, WTI agreed to do five training courses for a client for $2,300 each. Two courses will start immediately and finish before the end of the year. Three courses will not begin until next year. The client paid $11,500 cash in advance for all five training courses on September 1, and WTI credited Unearned Revenue. immediately ana rinish berore the end or the year. inree courses will not begin until next year. The client paid $11,500 cash in advance for all five training courses on September 1, and WTI credited Unearned Revenue. aces 6 On October 15, WTI agreed to teach a four-month class (beginning immediately) for an executive with payment due at the end of the class. At December 31, $9,350 of the tuition revenue has been earned by WTI. 7 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. 8 The balance in the Prepaid Rent account represents rent for December Note: Enter debits before credits Transaction General Journal Debit Credit a