a. An analysis of WTI's insurance policies shows that $2.807 of coverage has expired. b. An inventory count shows that teaching supplies costing $2.433 are available at year-end. c. Annual depreciation on the equipment is $11,227 d. Annual depreciation on the professional library is $5,614 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, $6,548 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