a through h that require adjusting entries on December 31 Additional Information Items a. An analysis of WTI's insurance policles shows that $3,335 of coverage has expired b. An inventory count shows that teaching supplies costing $2,891 are ovallable at year-end c. Annual depreciation on the equipment is $13,342 d. Annual depreciation on the professional library is $6,671 e. On September 1. WTi agreed to do five training courses for a cilent for $2,600 each. Fwo courses will stait immediately and finish before the end of the year. Three courses will not begin until next year. The cllent paid $13.000 cash in advance for all five training courses on September 1 , and WTil credited Unearned Revenue f. On October 15, WTI agreed to teach a four-month class (beginning immediately) for an enecutive with payment due at the end of the class. At December 31,59,903 of the tuition revenue has been earned by wh. g. WTr's two employees are paid weekly. As of the end of the year, two days' salaries have acerved at the sate of $100 per day for each employee. h. The balance in the Prepaid Rent account represents rent for Decembet. Required information Professional library Accumulated depreciation-Professional library Equipment Accumulated depreciation-Equipment Accounts payable Salaries payable Unearned revenue T. Wells, Capital T. Wells, Withdrawals Tuition revenue Training revenue Depreciation expense-Professional 1ibrary Depreciation expense-Equipment Salaries expense Insurance expense Rent expense Teaching supplies expense Advertising expense utilities expense Totals 31,784 96,000 $9,537 16,954 21,800 13,000 105,027 42,381 108,069 40,261 e 50,858 23,320 7,417 5,933 5 313,848 S 313,848 Prepare an adjusted trial balance. Required information