Chegg Expert, please help with the following. Thank you in advance for your support and knowledge. Kindly post the corrected charts for each answer.

(Background information and required information for the Charts).

Part 1. Posting the balance from the unadjusted trial balance and the adjusting entries to the T-accounts. Options available: (a,b,c,d,e,f,g,h) then input amount. For example, d 8,600

2. For this part, I am getting 2 results that I can't get the answer on any way.

Required information [The following information applies to the questions displayed below.) Wells Technical Institute (WTI), a school owned by Tristana Wells, provides training to individuals who pay tuition directly to the school. WTI also offers training to groups in off- site locations. Its unadjusted trial balance as of December 31, 2013, follows. WTI initially records prepaid expenses and unearned revenues in balance sheet accounts. Descriptions of items a through h that require adjusting entries on December 31, 2013, follow. Additional Information Items a. An analysis of WTI's insurance policies shows that $3,100 of coverage has expired. b. An inventory count shows that teaching supplies costing $3,500 are available at year- end 2013 c. Annual depreciation on the equipment is $14,600. d. Annual depreciation on the professional library is $8,600. e. On November 1, WTI agreed to do a special six-month course (starting immediately) for a client. The contract calls for a monthly fee of $3,900, 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 2014. f. On October 15, WTI agreed to teach a four-month class (beginning immediately) for an individual for $4,400 tuition per month payable at the end of the class. The class started on October 15, but no payment has yet been received. (WTI's accruals are applied to the nearest half-month, for example, October recognizes one-half month accrual.) g. WTI's two employees are paid weekly. As of the end of the year, two days' salaries have accrued at the rate of $240 per day for each employee. h. The balance in the Prepaid Rent account represents rent for December WELLS TECHNICAL INSTITUTE Unadjusted Trial Balance December 31, 2013 Debit Credit Cash $48.000 Accounts receivable Teaching supplies 9,400 Prepaid Insurance 13,400 Prepaid rent 4,400 Professional library 49,000 Accumulated depreciation, $ 11,400 Professional library 94,000 Equipment Accumulated depreciation-Equipment 16,400 Accounts payable 41,400 Salarles payable Unearned training fees 19,500 Common stock 24,000 Retained earnings 94,000 64,000 Dividends Tuition fees earned 140,700 Training fees earned 54,000 Depreciation expense-Professional 0 library Depreciation expense-Equipment 0 64,000 Salarles expense Insurance expense 0 Rent expense 40,000 Teaching supplies expense 0 Advertising expense 7,400 Utilities expense 7,800 Totals S 401,400 $ 401,400 Answer is complete and correct. Answer is complete and correct. Unadi Bal. Cash 48,000 Unadj Bal. Equipment 94,000 Adj. Bal. 48,000 Adj. Bal. 94,000 Answer is complete but not entirely correct. Accounts Receivable Answer is complete and correct. Accumulated Depreciation-Equipment 16,400 14,600 Unadi Unadi Bal. Bal g X 11,700 Adj. Bal 11,700 Adj. Bal. 31,000 Answer is complete but not entirely correct. Teaching Supplies 9,400 Answer is complete and correct. Accounts Payable 41,400 Unadj Bal. Unadi Bal. b 6,600 Adj. Bal 2.800 Adj. Bal. 41,400 Answer is complete and correct. Answer is complete but not entirely correct. Salaries Payable Unadj Bal. Prepaid Insurance 13,400 Unadi. . Bal g 3.100 x g 960 Adj. Bal. 10,300 Adj. Bal. 960 Answer is complete and correct. Prepaid Rent Answer is not complete. Unearned Training Fees 7,800 X Unadj Bal. 4,400 Unadi. Bal. h 4,400 Adj. Bal 0 Adj. Bal. 7.800 Answer is complete and correct. Answer is not complete. Common Stock 24,000 Professional Library 49,000 Unadj Bal. Unadj. Bal. Adj. Bal 49,000 Adj. Bal. 24,000 Answer is complete and correct. Answer is complete and correct. Accumulated Depreciation-Professional Library Unadi. 11,400 Bal d 8,600 Unadj. Bal. Dividends 64.000 Adj. Bal 20,000 Adj. Bal. 64,000 * Answer is not complete. Insurance Expense > Answer is complete but not entirely correct. Tuition Fees Earned 40,700 X 11,700 Unadi. Bal Unadj. Bal. f Adj. Bal. 52,400 Adj. Bal 0 Answer is complete and correct. Answer is not complete. Training Fees Earned Rent Expense Unadj Bal. Unadj. Bal. 40,000 54,000 7,800 le Adj. Bal. 61,800 Adj. Bal. 40,000 Answer is complete and correct. Answer is not complete. Teaching Supplies Expense Depreciation ExpenseProfessional Library Unadj Bal d 8,600 Unadi Bal. Adj. Bal 8,600 Adj. Bal. 0 Answer is complete and correct. Answer is complete and correct. Depreciation Expense-Equipment Unadj Bal Unadj Bal. Advertising Expense 7,400 14,600 Adj. Bal 14,600 Adj. Bal. 7,400 % Answer is complete but not entirely correct. Answer is complete and correct. Salaries Expense Utilities Expense Unadj. Bal. 94,000 X Unadi Bal 7.800 g 960 Adj. Bal. 94,960 Adj. Bal. 7,800 Answer is not complete. Retained Earnings Unadj. Bal. Adj. Bal. 0 2. Prepare the necessary adjusting Journal entries for items a through h. No Date Debit Answer is complete but not entirely correct. General Journal Insurance expense Prepaid insurance Credit 1 Dec 31 3,100 3,100 2 Dec 31 2.800 Teaching supplies expense Teaching supplies 2.800 3 Dec 31 14,600 Depreciation expense-Equipment Accumulated depreciation-Equipment 14,600 4 Dec 31 8,600 Depreciation expenseProfessional library Accumulated depreciationProfessional library 8,600 5 Dec 31 7.800 Unearned training fees Training fees earned 7,800 6 Dec 31 11,000 Accounts receivable Tuition fees earned 11,000 7 Dec 31 960 Salaries expense Salaries payable 960 8 Dec 31 4,400 Rent expense Prepaid rent > 4,400 >