Chegg Expert, please help with the following. Thank you in advance for your support and knowledge.

(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.

2. For this part, I am getting some results wrong, please help me correct them.

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 1. Post the balance from the unadjusted trial balance and the adjusting entries to the T- accounts Answer is not complete. Answer is complete and correct. Cash Unadi. Bal. Unadi. Bal. Equipment 94,000 Adj. Bal. 0 Adj. Bal. 94.000 X Answer is not complete. X Answer is not complete. Accounts Receivable Accumulated Depreciation-Equipment Unadi. Bal. Unadj. Bal. Adj. Bal 0 Adj. Bal. 0 X Answer is not complete. Answer is not complete. Teaching Supplies Accounts Payable Unadj. Bal Unadj. Bal. Adj. Bal. 0 Adj. Bal. 0 Answer is not complete. Answer is not complete. Prepaid Insurance Salaries Payable Unadj. Bal. Unadj. Ball g x 960 Adj. Bal. 0 Adj. Bal. 960 X Answer is not complete. Answer is not complete. Prepaid Rent Unearned Training Fees Unadi Bal. Unadi Bal. Adj. Bal. 0 Adj. Bal. 0 X Answer is not complete. X Answer is not complete. Professional Library Common Stock Unadj. Bal. Unadj Bal. Adj. Bal. 0 Adj. Bal. 0 Answer is not complete. * Answer is not complete. Dividends Accumulated Depreciation Professional Library Unadj. Bal. Unadj. Bal. Adj. Bal. Adj. Bal. 0 Answer is not complete. Answer is not complete. Tuition Fees Earned Insurance Expense Unadj. Bal. Unadj. Bal. Adj. Bal. Adj. Bal. 0 Answer is not complete. Answer is not complete. Training Fees Earned Rent Expense Unadj. Bal. Unadj. Bal. Adj. Bal. 0 Adj. Bal. 0 X Answer is not complete. X Answer is not complete. Teaching Supplies Expense Depreciation Expense-Professional Library Unadj. Bal Unadj Bal Adj. Bal. 0 Adj. Bal 0 X Answer is not complete. X Answer is not complete. Depreciation Expense-Equipment Advertising Expense Unadi. Bal. Unadj. Bal Adj. Bal. 0 Adj. Bal 0 X Answer is not complete. X Answer is not complete. Salaries Expense Utilities Expense Unadi. Bal. Unadj. Bal. Adj. Bal. Adj. Bal. 0 Answer is not complete. Retained Earnings Unadj. Bal. Adj. Bal. 0 2. Prepare the necessary adjusting journal entries for items a through h. Answer is complete but not entirely correct. No General Journal Credit Date Dec 31 Debit 3,100 1 Insurance expense Prepaid insurance 3,100 N Dec 31 3,500 X Teaching supplies expense Teaching supplies 3,500 3 Dec 31 14,600 Depreciation expense-Equipment Accumulated depreciation-Equipment >> 14,600 4 Dec 31 8,600 Accumulated depreciation-Professional library Accumulated depreciationProfessional library 8,600 5 Dec 31 7,800 Unearned training fees Training fees earned 7,800 6 Dec 31 11,700 Accounts receivable Tuition fees earned 11,700 7 Dec 31 960 Salaries expense Accounts payable >IX 960 8 Dec 31 4,400 Rent expense Prepaid rent >> 4,400