Adams Technical Institute (ATD, a school owned by Loslie Adams, provides training to individuals who pay tuition directly to the school. ATl also offers training to groups in off-site locations. Its unadjusted trial balance as of December 31,2022 , is found on the trial balance tab. ATI initially tecords prepaid expenses and unearned revenues in balance sheet accounts. Descriptions of items a through h that requife adjusting entries on December 31 follow. a. An analysis of ATrs insurance policies shows that $2,450 of coverage has expieed. b. An imventory count shows that teaching supplies costing $3,280 are available at year-end: c. Annual depreciation on the equipment is $5,600. d. Annual depreciation on the professional library is $10,600. e. On November 1. ATI agreed to do a special six-month course (starting immediately) for a client. The contract calls for a monthly fee of $2,800, and the client paid the first five months' fees in advance. When the cash was feceived, the Unearned Training Fees account was credited. Fees account was credited. f. On October 15. ATI agreed to teach a four-month class (beginning immediately) for an executive with payment due at the end of the class. At December 31,54,000 of the tuition has been earned by ATI. 9. ATI's two employees are paid weekly. As of the end of the year, fwo days' salaries have acerued at the tate of 5240 per day for each employee. h. The balance in the Propaid Rent account represents rent for December. December 31,2022 Assets 15 points 15 Adams Technical Institute points Check my work Irrat batance Decernber 31,2023