Additional Information Items

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 training courses for a client for $$2,800$ each. Two courses will start immediately and finish before the end of the year. Three courses will not begin until next year. The client paid $$14,000$ 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,$$$6,798$ 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.

$\backslash$table$[[\backslash$table$[[$WELLS TECHNICAL INSTITUTE$],[$Unadjusted Trial Balance$],[$December $31]],$Debit,Credit$],[$Cash$,$$$26,038,],[$Accounts receivable,$,],[\backslash$table$[[$Accounts recelvade$],[$Teaching supplies$]],10,013,],[$Prepaid insurance,$15,023,1],[$Prepaid rent,$2,004,5],[$Professional library,$30,043,],[$Accumulated depreciation$-$Professional library,,$$9,014$

Record adjusting entries for A$-$H