adjustment are necessary to bring an asset or liability account to its proper amount and also to update a related expense or revenue account

Check my work mode : This shows what is correct or incorrect for the work you have completed so far. It does Adjusted \begin{tabular}{|c|c|c|c|} \hline \multirow{2}{*}{ Adjusting entry related to: } & \multicolumn{2}{|c|}{ Account affecting the: } & \multirow{2}{*}{Impactonnetincome} \\ \hline & Income statement & Balance Sheot & \\ \hline a. Insurance & Insurance expense & Prepaid insurance & (2,550) \\ \hline b. Teaching supplies & Teaching supplies expense & Teaching supplies & (5,230) \\ \hline c.Depreciation-equipment & Depreciationexpense-Equipment & Accumulateddepreciation-Equipment & (7,000) \\ \hline d. Depreciation - library & Depreciationexpense-Professionallibrary & Accumulateddepreciation-Professionallibrary & (10,200) \\ \hline e. Training fees & Training fees earned & Unearned training fees & 6,0000 \\ \hline t. Tuition & Tuition fees earned & Accounts receivable & 9,0000 \\ \hline 9. Salaties & Salaries expense & Salaries payable & (640) \\ \hline h. Rent & Rent expense & Prepaid rent: & (3,600) \\ \hline \multicolumn{3}{|c|}{ Total impact on income due to adjustments } & $(14,220) \\ \hline \multicolumn{4}{|l|}{ Net income before adjustments } \\ \hline \multicolumn{4}{|l|}{ Net income after adjustments } \\ \hline & & & 0 \\ \hline \end{tabular}