fill in the journal entry

Adams Technical Institute (ATI), a school owned by Leslie Adams, provides training to individuals who pay tuition directly to the school. All also offers training to groups in off-site locations. Its unadjusted trial balance as of December 31, 2018, is found on the trial balance tab. ATI initially records prepaid expenses and uneamed revenues in balance sheet accounts. Descriptions of items a through h that require adjusting entries on December 31 follow. a. An analysis of ATI's insurance policies shows that $2.450 of coverage has expired. b. An inventory count shows that teaching supplies costing $3.280 are available at year-end. c. Annual depreciation on the equipment is $5,600. d. Annual depreciation on the professional library is $10,600, e. On November 1, ATI agreed to do a special six-month course (starting immediately) for a client. The contract calls for a monthly fee of $2,800, and the client paid the first five months' fees in advance. When the cash was received, the Unearned Training Fees account was credited. f. On October 15, ATI agreed to teach a four-month class (beginning immediately) for an executive with payment due at the end of the class. At December 31, $4,000 of the tuition has been earned by ATI. g. ATI'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 General Gen General Ledger Trial Balance Balance Income Statement St Retained Earnings Balance Sheet Impact on income Requirement Journal General Journal tab - For transactions ah, review the unadjusted balance and prepare the adjusting entry necessary to correctly report the revenue earned or the expense incurred. After adjusting the accounts, review the financial statements for accuracy. General Ledger tab - Each journal entry is posted automatically to the general ledger. Use the drop-down button to view the unadjusted or adjusted balances. Trial Balance tab - You may view either the unadjusted or adjusted trial balance by choosing from the dropdown box below. Your choice will determine the reported values on the financial statement tabs Income Statement tab - 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 THL - 1 of 2 Next > Journal entry worksheet 2 3 4 5 6 An analysis of ATI's insurance policies shows that $2,450 of coverage has expired. Note: Enter debits before credits. Date Account Title Debit Credit Dec 31 Record entry Clear entry View general journal