2-a. Post the balance from the unadjusted trial balance and the adjusting entries into the \\( T \\) accounts. 2-b. Prepare an adjusted trial balance. a. An analysis of WTI's insurance policies shows that \\( \\$ 3,468 \\) of coverage has expired. b. An inventory count shows that teaching supplies costing \\( \\$ 3,006 \\) are available at year-end. c. Annual depreciation on the equipment is \\( \\$ 13,871 \\). d. Annual depreciation on the professional library is \\( \\$ 6,936 \\). e. On September 1, WTI agreed to do five training 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 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, \\$ 9,798 \\) 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' salaries have accrued at the rate of \\( \\$ 100 \\) per day for each employee. h. The balance in the Prepaid Rent account Pepresents rent for December. 2-a. Post the balance from the unadjusted trial balance and the adjusting entries into the \\( T \\) accounts. 2-b. Prepare an adjusted trial balance. a. An analysis of WTI's insurance policies shows that \\( \\$ 3,468 \\) of coverage has expired. b. An inventory count shows that teaching supplies costing \\( \\$ 3,006 \\) are available at year-end. c. Annual depreciation on the equipment is \\( \\$ 13,871 \\). d. Annual depreciation on the professional library is \\( \\$ 6,936 \\). e. On September 1, WTI agreed to do five training 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 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, \\$ 9,798 \\) 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' salaries have accrued at the rate of \\( \\$ 100 \\) per day for each employee. h. The balance in the Prepaid Rent account Pepresents rent for December