a.an analysis of wtIs insurance policies shows that 3864 of the coverage has expired.

b.An invintory count shows that teaching supplies costing $3349 are available at year end .2017

c.annual depreciation on the equipment is $15458

d.Annual depreciation on the professional library is 7729

e.On November 1 WTI agreed to do a special six month course (starting immediately) for a client.The contract calls for a monthly fee of 2600 and the client paid the first five months fees in advance.When the cash we received the unearned training fees account was credited .The fee for six months will be recorded when collected in 2018.

f.On October 15 wti agreed to teach a four month class beginning immediately for an individual 5000 tuition per month payable at the end of the class.The class started at October 15 but no payment has yet been received.WtI accruals are applied to the nearest half month.for example October recognizes one half accrual.

g.WtI 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