2-a. Post the balance from the un adjusted trial balance and the adjusted entries in to the T-accounts.

2-b. Prepare an adjusted trial balance.

3 WELLS TECHNICAL INSTITUTE Unadjusted Trial Balance December 31 Debit Credit Part 2 of 3 Cash $ 26,491 Accounts receivable Teaching supplies 10, 187 Prepaid insurance 15, 284 Prepaid rent 2, 039 3.33 Professional library 30,565 points Accumulated depreciation-Professional library $ 9,171 Equipment 103,000 Accumulated depreciation-Equipment 16, 303 eBook Accounts payable 27,000 Salaries payable 14, 500 Print Unearned training fees Common stock 23, 880 Retained earnings 79,000 Dividends 40,755 Tuition fees earned 103,924 Training fees earned 38, 717 Depreciation expense-Professional library Depreciation expense-Equipment Salaries expense 48,907 Insurance expense Rent expense 22, 429 Teaching supplies expense 0 Advertising expense 7, 132 Utilities expense 5,706 Totals $ 312,495 $312, 495 McTeaching supplies expense Advertising expense 0 Utilities expense 7, 132 5,706 Totals $ 312, 495 $ 312, 495 Part 2 of 3 3.33 2-a. Post the balance from the unadjusted trial balance and the adjusting entries in to the T-accounts. points 2-b. Prepare an adjusted trial balance. eBook Complete this question by entering your answers in the tabs below. Print Req 2A Req 2B Post the balance from the unadjusted trial balance and the adjusting entries in to the T-accounts. Cash Equipment Unadj. Bal. Unadj. Bal. Adj. Bal. Adj. Bal.W Required information of 3 [The following information applies to the questions displayed below.] Wells Technical Institute (WTI), a school owned by Tristana Wells, provides training to individuals who pay tuition directly to the school. WTI 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 h that require adjusting entries on December 31. Additional Information Items Book a. An analysis of WTI's insurance policies shows that $3,071 of coverage has expired. rint 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 courses for a client for $2,900 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 $14,500 cash in advance for all five courses on September 1, and WTI credited Unearned Training Fees. 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, $7,850 of the tuition has been earned by WTI. g. 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. h. The balance in the Prepaid Rent account represents rent for December