b$.$ An inventory count shows that teaching supplies costing $$2,880$ are available at year$-$end.

c$.$ Annual depreciation on the equipment is $$8,400.$

d$.$ Annual depreciation on the professional library is $$9,800.$

e$.$ On September $1,$ LTI agreed to do five 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 courses on September $1,$ and LTI credited Unearned Training Fees.

f$.$ On October $15,$ LTI agreed to teach a four$-$month class $($beginning immediately$)$ for an executive with payment due at the end of the class. At December $31,$ $$8,500$ of the tuition has been earned by LTI.

g$.$ LTI's two employees are paid weekly. As of the end of the year, two days' salaries have accrued at the rate of $$140$ per day for each employee.

h$.$ The balance in the Prepaid Rent account represents rent for December.

$\backslash$table$[[$Requirement$,\backslash$table$[[$General$],[$Journal$]],\backslash$table$[[$General$],[$Ledger$]],$Trial Balance,$\backslash$table$[[$Income$],[$Statement$]],\backslash$table$[[$St Owner$],[$Equity$]],$Balance Sheet,$\backslash$table$[[$Impact on$],[$income$]]]]$

Use the drop$-$downs to select the accounts properly included on the income statement. The unadjusted or adjusted balances will appear for each account, based on your selection.

Adjusted