Attached is the trial balance---I need help finishing filling out the table impact on income please??? Also would like help on income statement and balance sheet if you know what those should entail? Thanks!

Duerr Technical Institute (DTI), a school owned by Melanie Duerr, provides training to individuals who pay tuition directly to the school DTI also offers training to groups in off-site locations. Its unadjusted trial balance as of December 31, 2017, is found on the trial balance tab. DTl initially records prepaid expenses and unearned revenues in balance sheet accounts. Descriptions of items a through h that require adjusting entries on December 31, 2017, follow a. An analysis of DTI's insurance policies shows that $2,750 of coverage has expired b. An inventory count shows that teaching supplies costing $3,800 are available at year-end 2017 c. Annual depreciation on the equipment is $5,000 d. Annual depreciation on the professional library is $9,400 e. On November 1, DTI agreed to do a special six-month course (starting immediately) for a client. The contract calls for a monthly fee of $3,400, and the client paid the first five months' fees in advance. When the cash was received, the Unearned Training Fees account was credited. The fee for the sixth month will be recorded when it is collected in 2018 f. On October 15, DTI agreed to teach a four-month class (beginning immediately) for an individual for $3,800 tuition per month payable at the end of the class. The class started on October 15, but no payment has yet been received. (DTI's accruals are applied to the nearest half-month; for example, October recognizes one-half month accrual.) g. DTI's two employees are paid weekly. As of the end of the year, two days' salaries have accrued at the rate of $200 per day for each employee h. The balance in the Prepaid Rent account represents rent for December Duerr Technical Institute (DTI), a school owned by Melanie Duerr, provides training to individuals who pay tuition directly to the school DTI also offers training to groups in off-site locations. Its unadjusted trial balance as of December 31, 2017, is found on the trial balance tab. DTl initially records prepaid expenses and unearned revenues in balance sheet accounts. Descriptions of items a through h that require adjusting entries on December 31, 2017, follow a. An analysis of DTI's insurance policies shows that $2,750 of coverage has expired b. An inventory count shows that teaching supplies costing $3,800 are available at year-end 2017 c. Annual depreciation on the equipment is $5,000 d. Annual depreciation on the professional library is $9,400 e. On November 1, DTI agreed to do a special six-month course (starting immediately) for a client. The contract calls for a monthly fee of $3,400, and the client paid the first five months' fees in advance. When the cash was received, the Unearned Training Fees account was credited. The fee for the sixth month will be recorded when it is collected in 2018 f. On October 15, DTI agreed to teach a four-month class (beginning immediately) for an individual for $3,800 tuition per month payable at the end of the class. The class started on October 15, but no payment has yet been received. (DTI's accruals are applied to the nearest half-month; for example, October recognizes one-half month accrual.) g. DTI's two employees are paid weekly. As of the end of the year, two days' salaries have accrued at the rate of $200 per day for each employee h. The balance in the Prepaid Rent account represents rent for December