a$.$ An analysis of WTI's insurance policies shows that $$3,996$ of coverage has expired.b$.$ An inventory count shows that teaching supplies costing $$3,464$ are available at year$-$end.c$.$ Annual depreciation on the equipment is $$15,986.$d$.$ Annual depreciation on the professional library is $$7,993.$e$.$ On September $1,$ WTI agreed to do five training courses for a client for $$2,400$ each. Two courses will start immediately and finish before the end of the year. Three courses will not begin until next year. The client paid $$12,000$ 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 $31,$ $$13,653$ of the tuition revenue has been earned by WTI.g$.$ WTI's two employees are paid weekly. As of the end of the year, two days' salaries have accrued at the rate of $$100$ per day for each employee.h$.$ The balance in the Prepaid Rent account represents rent for December.